Kaplan Kit Q. No. 218

On 31 December Jolyon’s cash book shows a balance of $293. The bank statement for 31 December shows a balance of $151.
What could this difference be due to?
A Uncredited lodgements for which adjustment to the cash book is necessary
B Uncredited lodgements for which no adjustment to the cash book is necessary
C Bank interest received as revealed by the bank statement, for which adjustment to the cash book is necessary
D Bank interest received as revealed by the bank statement, for which no adjustment to the cash book is necessary
Answer in the Book:
“A”
Timing difference between entries being recorded in the cash book until the transactions appear on the bank statement are common.

Doubt: I think answer should be “B” because for Uncredited lodgements no adjustment to the cash book is necessary. Uncredited lodgements is added to the Balance per bank statement in the Bank Reconciliation Statement.
Please kindly explain this.