The closing balance on a bank statement rarely matches the closing balance for the same date in a company's accounting records. This is because: a. the company's accountants usually make some mistakes, while the bank's attention to detail is perfect. b. both sides do not really CARE enough to get it right. c. too many things are happening at the end of a month, so accountants on both sides become distracted. d. there are always timing differences, regarding when each side knows about certain transactions that affect the bank account e. none of the above