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The choice of developing a system for keeping financial records aligns well with Mrs. Granato's lesson on the roles of a banker because it emphasizes a fundamental aspect of banking operations. Bankers manage and record financial transactions, ensuring accuracy and accountability in financial dealings. This practice is essential for effective banking, as it helps in tracking deposits, withdrawals, loans, and interest calculations. By focusing on financial record-keeping, students gain insight into how banks operate, the importance of documentation in financial management, and the skills required for roles in the banking sector.

While other options may also relate to financial concepts, they do not as directly focus on the specific functions and responsibilities that a banker performs daily, such as managing customer accounts and ensuring precise financial tracking. This makes the development of a system for keeping financial records particularly relevant to understanding the banking profession.