The transactions that would leave the initial balance the same are a deposit of $278 followed by a withdrawal of $278.
The transactions that would leave the initial balance the same are transactions that net to zero. Withdrawals reduce the balance in the account. Deposits increase the value of the balance in the account.
Option A: Net balance
$275 - $232 + 132 = $175
Option B: Net balance
$275 + $278 - $278 = $275
Option C: Net balance
$275 - $115 + $312 = $472
Option D: Net balance
$275 + $205 - $317 = $163
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