Which of the following statements is correct?

(a) A bank statement is a document from the bank that reports the activity in the customer's account.

(b) A bank statement must be mailed to customers each month.

(c) The bank statement does not include an ending balance of the customer's account because the bank cannot determine which checks have been cashed during the statement period.

(d) Physical copies of canceled checks must be included in the monthly bank statement.