The Bank Statement Arrives and Shows a Balance of $2

Multiple Choice

The bank statement arrives and shows a balance of $2 468. The cash account balance is $3 128. In reconciling the bank statement, which of the following would require a deduction from the cash account balance?

A) Unpresented cheques totalling $ 357.00.
B) A dishonoured cheque in the amount of $150.
C) A deposit made on the day of the statement which does not appear on the statement in the amount of $319.
D) Interest received on the account of $35.