An accountant drew up a bank reconciliation statement. He then found the following discrepancies between the bank statement and the cash book. 1 a sum received from a customer by credit transfer 2 bank service charges 3 cheques not yet presented Which of these differences must be entered in the cash book to bring it up to date?
- A1 and 2 only
- B1, 2 and 3
- C1 and 3 only
- D2 and 3 only