In preparing a company's bank reconciliation statement at March 2014, the following items are causing the difference between the cash book balance and the bank statement balance: (1) Bank charges N380; (2) Error by bank N1,000 (cheque incorrectly debited to the account); (3) Lodgements not credited N4,580; (4) Outstanding cheques N1,475; (5) Direct debit N350; (6) Cheque paid in by the company and dishonoured N400; Which of these items will require an entry in the cash book?

• A.2, 4 and 6
• B.1, 5 and 6
• C.3, 4 and 5
• D.1, 2 and 3