Listed below are some possible causes of difference between the cash book balance and the bank statement balance
when preparing a bank reconciliation:
(1) Cheque paid in, subsequently dishonoured.
(2) Error by bank
(3) Bank charges
(4) Lodgements credited after date
(5) Outstanding cheques not yet presented.
Which of these items require an entry in the cash book?
A (1) and (3) only
B (1), (2), (3), (4) and (5)
C (2), (4), and (5) only
D (1), (2) and (3) only

A

b