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易通有限责任公司2007年9月30日银行存款日记账的余额为68000.00元，银行转来对账单的余额为97000.00元。经逐笔核对，发现以下未达账项：
(1) 企业送存银行转账支票30000.OO元，并已登记银行存款增加，银行尚未记账。
(2) 企业开出转账支票25000.00元，持票单位未到银行办理转账业务，银行尚未记账。
(3) 企业委托银行代收某公司购货款39000.00元，银行已收妥入账，但企业尚未收到收款通知，尚未记账。
(4) 银行代扣企业电话费5000.00元，银行已登记企业银行存款减少，但企业未收到银行付款通知，尚未记账。
要求：根据以上资料编制银行余额调节表。

A.00元，银行转来对账单的余额为97000.00元。经逐笔核对，发现以下未达账项：
B.OO元，并已登记银行存款增加，银行尚未记账。
C.00元，持票单位未到银行办理转账业务，银行尚未记账。
D.00元，银行已收妥入账，但企业尚未收到收款通知，尚未记账。
E.00元，银行已登记企业银行存款减少，但企业未收到银行付款通知，尚未记账。
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请结合给定资料，以“农业之依”为题，写一篇议论文。要求：1．主旨明确，内容充实，论述深刻。 2．结构完整，条理清晰，语言流畅。 3．字数1000～1200字。

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An Observation and an Explanation It is worth looking at one or two aspects of the way a mother behaves towards her baby. The usual fondling, cuddling and cleaning require little comment, but the position in which she holds the baby against her body when resting is rather revealing. Careful studies have shown the fact that 80 percent of mothers hold their infants in their left arms, holding them against the left side of their bodies. If asked to explain the significance of this preference most people reply that it is obviously the result of the predominance of right-handedness in the population. By holding the babies in their left arms, the mothers keep their dominant arm free for manipulations. But a detailed analysis shows that this is not the case. True, there is a slight difference between right-handed and left-handed females; but not enough to provide adequate explanation. It emerges that 83 percent of right-handed mothers hold the baby on the left side, but so do 78 percent of left-handed mothers. In other words, only 22 percent of the left-handed mothers have their dominant hands free for actions. Clearly there must be some other, less obvious explanation. The only other clue comes from the fact that the heart is on the side of the mother's body. Could it be that the sound of her heartbeat is the vital factor? And in what way? Thinking along these lines it was argued that perhaps during its existence inside the body of the mother the unborn baby get used to the sound of the heart beat. If this is so, then the re-discovery of this familiar sound after birth might have a claiming effect on the infant, especially as it has just been born into a strange and frighteningly new world. If this is so then the mother would, somehow, soon arrive at the discovery that her baby is more at peace if held on the left against her heart than on the right.16. We can learn a lot by observing the position in which a mother holds her baby against her body.A．RightB．WrongC．Not mentioned

A.
B.
16.
C.
A．Right
B．Wrong
C．Not