5. Bank reconciliations are usually prepared on a monthly basis upon receipt of the bank statement to identify either bank errors or items that need to be adjusted on the depositor's books. An adjustment should be made on the depositor's books for: (a) Deposits in transit and outstanding checks. (b) Deposits in transit, outstanding checks, and bank errors. (c) All items except deposits in transit, outstanding checks, and bank errors. All items except bank errors, customer NSF checks, outstanding checks, and deposits in transit. (d)