An accountant drew up a bank reconciliation statement. He identified the following differences between the bank statement and the cash book. 1. a sum received from a customer by credit transfer 2. bank charges 3. unpresented cheques Which of these differences will have to be entered in the cash book in order to bring it up to date?
- A1, 2 and 3
- B1 and 2 only
- C1 and 3 only
- D2 and 3 only