All the provided approaches are important to reconcile your bank statements. below is the complete explanation.
Reconciling bank statement
Reconciling current bank statements seems to be as simple as trying to compare your personal financial or account information toward those given by ones bank.
One such procedure would be critical because it guarantees that any unexpected transactions misappropriation of assets as well as accounting mistakes are identified.
Thus the above answer i.e., "Option D" is correct
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