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Which of the following is not a reason why the ledger balance of cash may not agree with the bank statement balance? A.deposit in transit

Which of the following is not a reason why the ledger balance of cash may not agree with the bank statement balance?

A.deposit in transit

B.outstanding checks

C.bank service charge or other deduction

D.the last day of the month ends on the 30th instead of the 31st

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