Which of the following items would cause the balance of cash in the bank statement to be greater than the balance of cash in the accounting records?

A) The company wrote checks that have not cleared the bank.

B) The company purchased supplies using a debit card.

C) The company has cash receipts that have not been deposited in the bank.

D) The company deposited a customer check that was found by the bank to have insufficient funds.

Answer: The company wrote checks that have not cleared the bank.