The Cash Book on 31st December 20X0 Has a Balance

The cash book on 31st December 20X0 has a balance of £3,800. The bank statement on the same date has a balance of £4,000. The difference is most likely as a result of the following:

A) Cheques for £200 recorded in the cash book, not yet cleared in the bank
B) Direct debits of £200 included in the bank statement, not yet in the cash book
C) Receipts of £200 recorded in the cash book, not yet cleared in the bank
D) Bank charges of £200 included in the bank statement, not yet in the cash book