(A) Cash received from X credited to Y;
(B) Cheques issued to A but debited to B;
(C) Cheques deposited and cleared on the same date
(D) All the three
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(A) Cash received from X credited to Y;
(B) Cheques issued to A but debited to B;
(C) Cheques deposited and cleared on the same date
(D) All the three