Which the following is the primary cause for discrepancy between the bank statement and the company's general ledger cash account? O Fraudulent activity occurring with the cash account. O The only reason for discrepancies would be errors made by either the company or the bank. O Time lags that prevent one of the parties from recording a transaction in the same period as the other. O Unusual items would be the only cause since discrepancies rarely occur between the bank statement and the general ledger cash account.