Select from the option list provided the adjustment to be made to either the balance per bank statement or balance per books to arrive at the true cash balance at the end of the period. A choice may be used once, more than once, or not at all.

Description/Characteristics	Answer
1. Bank charges not recorded on company books
2. Cleared company check recorded on bank statement for amount smaller than recorded on books due to bank error
3. Deposits in transit
4. Bank errors that understate the bank statement balance
5. Company errors that overstate the cash balance per books