Which of the following items would cause the balance of cash in the bank statement not to equal the balance of cash in the accounting records?

A) Interest earned on the bank balance that the company has not recorded.

B) Checks written by the company that have not cleared the bank.

C) Cash receipts by the company that have not been deposited in the bank.

D) All of the other answers would cause cash balances to differ.

Answer: All of the other answers would cause cash balances to differ.