Which of the following is NOT a cause of difference between cash book and pass book?

1. The three broad categories of causes are timing differences, transactions done only by one party, and errors. 2. Bank charges debited by the bank fall under transactions known only to the bank initially. 3. Cash sales are routine receipts entered the same way in cash book and don't produce a bank-vs-cash-book difference at all. 4. Hence option D is the odd one out. _Source: ICAI BoS Foundation Paper 1, Ch 3 "Bank Reconciliation Statement", §6 ¶1_