If the balance shown in the bank statement is less than the correct cash balance and neither the entity nor the bank has made any errors, there must be A. deposits credited by the bank but not yet...

If the balance shown in the bank statement is less than the correct cash balance and neither the entity nor the bank has made any errors, there must be

A. deposits credited by the bank but not yet recorded by the entity

B. Deposits in transit

C. Outstanding Checks

D. Bank Charges not yet recorded by the entity