Which of the following statements about bank reconciliations is false? A$.$ Adjusting entries are only needed if the final balance on the bank side does not equal the final balance on the $$company$($book$)$ side. B$.$ The adjusted balance can be higher or lower than the balance on the bank statement. C$.$ The adjusted balance can be higher or lower than the unadjusted balance in the Cash ledger account. D$.$ Adjusting entries are only needed for reconciling items on the book side.