10.A Bank Reconciliation Statement is prepared to ascertain the causes of differences between

: (a) The balances as shown by the cash column of Cash Book with the balance of the Pass Book

. (b) The balances as shown by the bank column of the Cash Book with balance of the Pass Book.

(c) The balance as shown by the cash column of the Cash Book with that shown by its bank column.

(d) The balance as shown by the cheque book and Pass Book.