2. In preparing Salim's bank reconciliation statement, the accountant noticed that the following items are causing a difference between the cash book balance and bank statement balance: (1) Direct debit $530. (2) Lodgements not credited $1,200. (3) Cheque paid in by the company and dishonoured $234. (4) Outstanding cheques $677. (5) Bank charges $100. (6) Error by bank $2,399 (cheque incorrectly credited to the account). Which of these items will require an entry in the cash book? (1 Point) A. 3, 4 and 6 B. 1, 3 and 5 O C. 1, 2 and 4 D. 2, 5 and 6