Of the Four Categories Shown in the Form Above,which Category

Of the four categories shown in the form above,which category or categories require journal entries in the firm's records?

A) Bank Statement Balance Additions and Bank Statement Balance Deductions
B) Bank Statement Balance Additions and Book Balance of Cash Additions
C) Bank Statement Balance Deductions and Book Balance of Cash Deductions
D) Book Balance of Cash Additions and Book Balance of Cash Deductions