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