Which the following is the main reason for differences in cash balances between the bank statement and the company's general ledger cash account? Select one: a. Banks prepare their bank statements on a different date than the month end dates used in company accounting records. O b. Due to unusual events as differences rarely occur between the cash balances in the bank statement and the general ledger cash account. O c. Time delays that prevent one party from recording a transaction in the same period as the other party. O d. The company accountant stealing cash from the company bank account. O e. Errors made by either the company or the bank