Which of the following item would cause cash per the bank statement to be smaller than the balance of cash show in the accounting records? A. Check #777 written by the company in payment of a debt for $730.10 a recorded by the bank as $701.30 B. Deposits in transit C. Interest earned on the average balance of the checking accounted D. Outstanding checks E. All of the above would cause the balance per bank statement to be greater than the balance per books.
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