Which of the Following Is NOT a Reason the Bank

Which of the following is NOT a reason the bank statement may not agree with the office record for a checking account?

A) Not all the written checks have cleared the bank.
B) There may be a fee for a returned check that has to be subtracted.
C) There may be interest on the account that must be added to the balance.
D) The office may have written more checks than usual during the month.