Question：Which TWO of the following statements about bank reconciliations are correct?
　　A. Bank charges not yet entered in the cash book should be dealt with by an adjustment in the bank reconciliation statement.
　　B. In preparing a bank reconciliation, lodgements recorded before date in the cash book but credited by the bank after date should reduce an overdrawn balance in the bank statement.
　　C. If a cheque received from a customer is dishonoured after date, a credit entry in the cash book is required.
　　D. A difference between the cash book and the bank statement must be corrected by means of a journal entry.
　　The correct answers are:
　　In preparing a bank reconciliation, lodgements recorded before date in the cash book but credited by the bank after date should reduce an overdrawn balance in the bank statement.
　　If a cheque received from a customer is dishonoured after date, a credit entry in the cash book is required.
　　Bank charges not entered in the cash book can be entered, and the cash book balance adjusted.