The following are normally regarded as adjusting differences and will be recorded on the bank reconcilation statement.

	a.	Outstanding cheques and outstanding deposits.
	b.	Bank charges, amounts debited in error, interest on overdraft, bank interest received, direct deposits, dishonoured cheques, debit orders and stop orders.
	c.	Interest on the current account, direct deposits and stop orders/debit orders and errors by the bank.
	d.	None of the above.