A Bank Reconciliation Statement is a statement (A) Sent by the bank when the account is overdrawn

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A Bank Reconciliation Statement is a statement

(A) Sent by the bank when the account is overdrawn

(B) Drawn up by us to verify our cash book balance with the bank statement balance

(C) Drawn up by the bank to verify the cash book

(D) Sent by the bank when we have made an error.

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