All of the Following Are True Regarding Bank Statements except

All of the following are true regarding bank statements except

A) the bank statement will show a credit for deposits received from a company.
B) the bank statement balance will always agree with the company recorded balance.
C) the bank statement is a copy of the bank's records sent to the customer for periodic review.
D) the bank statement will show a debit memorandum if a check is paid for a company issuing the check.