What type of adjustments can be made if a statement line does not match a transaction in Xero?

The correct response focuses on the types of adjustments that can be made specifically when reconciling bank statements in Xero. Bank fees and minor adjustments are common entries that often need to be accounted for when a transaction does not match a statement line.

Bank fees may be service charges or other fees charged by the bank that haven't been entered into the accounting system. When reconciling, these fees need to be recorded to ensure that the accounting records accurately reflect the cash balance available. Minor adjustments could encompass small discrepancies that arise from rounding errors or transactions that were recorded incorrectly, and they can help the reconciler align the bank statement with the records in Xero.

The other options involve processes or actions that don't directly resolve discrepancies between bank statement lines and transactions within Xero. They may refer to functionalities in Xero but are not primarily adjustments made to reconcile statement lines. Thus, focusing on the specific need for matching transactions and adjusting for fees or minor discrepancies clarifies why this choice is the most relevant to the question asked.