Answer:
is only correct if your record all transactions made by you and your bank
Step-by-step explanation:
As we know that the bank reconciliation statement includes a passbook and checkbook. This statement required when the balance of passbook and the checkbook does not tally so to equate the balances of both passbook and the checkbook we need to record the adjustment made. In order to check the balance of the checkbook, we need to record all types of transactions made by us and our bank.