Which of the following statements is false regarding why a bank reconciliation is used? A. The bank reconciliation is useful in ensuring that all cash sales are being properly recorded. B. The bank reconciliation is useful in proving the accuracy of the cash account in the general ledger C. Timing difference between the bank statement and the depositor's records are reflected in the bank reconciliation D. We must reconcile the balance of the bank's records and the cash account in the general ledger and explain or account for any difference in the two E. None of these