Which One of the Statements Appearing Below Is Correct Regarding

Which one of the statements appearing below is correct regarding bank reconciliations?

A) A bank reconciliation is an external report prepared to report the cash balance to investors and creditors.
B) After preparing a bank reconciliation, no journal entries need to be made for outstanding checks or deposits in transit.
C) If a company's records show a different cash balance from that shown on the company's bank statement, either the company or the bank has made an error.
D) The up-to-date ending cash balance on the bank statement side should not equal the up-to-date ending cash balance on the book side.