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 dishonoured2 Error by bank3 Bank charges4 Lodgements

credited after date5 Unpresented cheques not yet presentedWhich 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

 4 and 5 only