Listed below are some possible causes of difference between the cash baok 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 presentd Which of these items require an entry in the cash book?
A. 1 and 3 only B. 4 and 5 only C. 1,2,3, 4 and 5 D. 2, 4, and 5 only