Which of the Following Would Require an Adjustment to the Company's

Which of the following would require an adjustment to the company's cash book balance on receipt of the monthly banks statement?

A) Cheques lodged to the bank account before the month end but not yet credited to the account by the bank
B) Cheques written and recorded within the month but not yet presented to the bank (in the post)
C) Bank charges on the bank statement
D) An error by the bank, wherein they credited the company's bank account with another customer's transaction.