Answer:
The<u> correct option</u> is D. (none of the above)
Step-by-step explanation:
In the given question, any option is not correct. As we know, in cash account only cash related transactions are recorded . Even bank related transactions are not recorded in cash account .
As we see in option A cheques are outstanding and deposit in transit and we know <em>transit </em>means <em>on the way </em>it means they are not deposit to the bank yet. And moreover, it is bank related transaction therefore this option is incorrect.
Similarly , option B and C is also incorrect as it is also related to bank transaction.
So we can conclude that D option is the correct one .That is <em>none of the above.</em>