If a company made a bank deposit on September 30 that did not appear on the bank statement dated September 30, in preparing the September 30 bank reconciliation, the company should:
A. Deduct the deposit from the bank statement balance
B. Send the bank a debit memorandum
C. Deduct the deposit from the September 30 book balance and add it to the October 1 book balance
D. Add the deposit to the book balance cash
E. Add the deposit to the bank statement balance