Which of the following items would appear as a RECONCILING item adjusting the BANK STATEMENT balance (and NOT the cash book balance) in a bank reconciliation statement prepared under standard Nigerian accounting practice?

Unpresented (outstanding) cheques have been recorded in the cash book but have not yet cleared the bank, so they represent a timing difference that reduces the bank statement balance to arrive at the true balance. Options A, C, and D are all items the bank has processed or that affect the cash book but have not yet been recorded in the cash book, meaning they require adjustments to the cash book, not the bank statement balance.