16) Which of the following items used to reconcile cash does not require an adjusting entry? A) bank service charge B) outstanding cheques C) interest earned D) note collected by the bank 16) 17) 17) If the balance on the bank statement does not equal the balance in the company's cash account: A) the bookkeeper made a mistake B) It is perfectly normal for the two balances to be different. C) both the bank and the bookkeeper made a mistake D) the bank made a mistake