What is a common reconciling item for a bank reconciliation statement?

here are the answers to the questions:

QUESTION 10
A bank account holder brings together the bank reconciliation statement to identify and account for discrepancies between their cashbook balance and the bank's records. This process helps to find items that have been recorded by one party but not the other. Deposits that have been made by the business but are not yet shown on the bank statement (known as deposits in transit) are a common reconciling item that the account holder aims to identify.
The correct option is D. deposits that are not shown in the bank statement.

QUESTION 11
The table provided is a record of the bank account for Willie Willie, showing receipts, payments, and the running balance. To find the final balance, we