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If the balance shown on a comapnay's bank statement is less than the correct cash balance, and neither the company nor the bank has made

If the balance shown on a comapnay's bank statement is less than the correct cash balance, and neither the company nor the bank has made any errors, there must be (a) deposits crecited by the bank but not yet recorded by the company (b) outstanding checks (c) bank charges not yet recorded by the company (d) deposits in transit

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