Which of the following is true regarding a bank reconciliation? O a. A bank reconciliation proves the accuracy of the company's general ledger and the bank's records by explaining differences between the two amounts. O b. Common adjusting items found in a bank reconciliation include deposits in transit and outstanding checks. c. Differences between the general ledger balance and the bank statement balance generally have to do with information that one party has that the other does not, which is often attributed to timing. O d. All of the above are true