Of the Four Categories Shown in the Form Above, Which

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 Ledger Balance of Cash Additions
C) Bank Statement Balance Deductions and Ledger Balance of Cash Deductions
D) Ledger Balance of Cash Additions and Ledger Balance of Cash Deductions