Ian's records show a cash balance of $2000 while the bank statement shows a balance of $1800. The difference is most likely explained by:

Ian's records show a cash balance of $2000 while the bank statement shows a balance of $1800. The difference is most likely explained by:

a) unrecorded interest earned on account

b) checks not cleared during the statement period

c) deposits made after the statement period

d) statement period less than one month