The cash book records a bank balance of $1200. On the same date, the bank statement shows a balance of $1440. What might account for this discrepancy?
- Apayment to a supplier, $120, entered on the wrong side of the cash book
- Bbank charges, $240, not in the cash book
- Ccheques to suppliers, $240, not yet presented to the bank
- Dreceipts from customers, $240, banked but not yet entered in the bank statement