After preparing a bank reconciliation and identifying the following reconciling items, which one of the transactions would require an adjusting journal entry in the company's books?

Select one:

a.

The company deposited $650 at the bank but the deposit wasnt yet recorded in the bank statement.

b.

EFT payment received from a customer.

c.

A $250 outstanding cheque was issued by the company but hasnt yet cleared the chequing account.

d.

The bank made a mistake. A $650 company deposit was recorded as $560 in the bank statement.