Concept:Interest credited by the bank but not yet entered in the cash book causes the bank statement balance to be higher than the cash book.Explanation:Interest received is added directly to the bank account by the bank.Because the cash book has not yet recorded this interest, the bank statement shows a greater balance than the cash book.Commission paid, direct withdrawal, and direct payments made by the bank reduce the bank balance; they do not overstate it.Answer:B. interest received