1. Capsule Corp found out that the companys bank reconciliation for June was not done correctly. The ban balance after the reconciliation was $14,758 while the companys accounting records for the same account after reconciliation was 15,110. Which of the following (if not done correctly) could have caused this discrepancy?

a. interest revenue of $352 was recorded by the bank but not by the companys accountant.

b. a company deposit of $352 was recorded by the bank before the June 31 cutoff date.

c. a company deposit of $352 was not recorded in the companys accounting records.

d. a check for $352 issued by the company on June 25 was cashed on June 29.

e. The company credited bank service charges for $176 on May 31 for bank fees incurred.