Which the following would result in a journal entry after preparing the bank reconciliation?

Select one:

a.

The company issued a cheque to a supplier that hasnt yet cleared the bank account.

b.

The business deposited $750 at its bank but the deposit isnt recorded in the bank statement.

c.

The bank statement contained a bank error. The bank deducted $159 from the bank account for a company cheque of $519 to a supplier.

d.

A $865 cheque from a customer did not clear due to insufficient funds.