State any two reasons for the difference between cash book balance and pass book balance?

Question: State any two reasons for the difference between cash book balance and pass book balance?

There are some resons for difference in Pass book and cash book balances that are cheques issued but not yet presented for payment in the bank. Cheque paid into the bank for collection but not yet credited collected by the bank. Cheques paid into the bank for collection but dishonoured by the bank. Interest allowed by the bank.