[单选题]
Listed below are five potential causes of difference between a company’s cash book balanceand its bank statement balance as at 30 April 2014:(1) Cheques recorded and sent to suppliers before 30 April 2014 but not yet presentedfor payment.(2) An error by the bank in crediting to another customer’s account a lodgement madeby the company.(3) Bank charges.(4) Cheques paid in before 30 April 2014 but not credited by the bank until 3 May2014.(5) A cheque recorded and paid in before 30 April 2014 but dishonoured by the bank.Which of the following alternatives correctly *yses these items into those requiringan entry in the cash book and those that would feature in the bank reconciliation?
A .Cash book entry 1, 2, 4；Bank reconciliation 3, 5
B .Cash book entry 2, 3, 5；Bank reconciliation 1, 4
C .Cash book entry 3, 4；Bank reconciliation 1, 2, 5
D .Cash book entry 3, 5；Bank reconciliation 1, 2, 4
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