Which of the following should not be considered when comparing the Adjusted Trial Balance to the Post-Closing Trial Balance to ensure that no errors were made in the closing process? OA. The Retained Earnings account balance on the post-closing trial balance matches Retained Eamings on the balance sheet OB. Account balances below Retained Earnings are zero O C. The account balances on each of the trial balances are the same. D. Account balances above Retained Earnings are the same A company received a bank statement with a balance of $6,000. Reconciling items included a bookkeeper error of $300 $300 check recorded as $800 outstanding checks totaling $830, a service charge of $25, a deposit in transit of $260, and interest revenue of $21. What is the adjusted bank balance? two OA. $5130 O B. $5,430 C. $4,626 OD, $4.976