Which of the following timing differences on a bank reconciliation would result in an adjusting journal entry to decrease the cash balance recorded by a company? a. A NSF (non sufficient fund) check returned by bank with bank statement for $81.00 b. A note collected by bank in the amount of $190.00 c. Outstanding checks at the end of the month totaling $150.00 Od Deposits in transit at the end of the month totaling $247.25