A favourable balance shown at the end of the bank reconciliation statement dated 31 March 2020, should be reflected as a _____

a. Credit balance brought down in the bank account as at 1 April 2020.

b. Debit balance brought down in the bank account as at 1 April 2020.

c. Debit balance on to the bank statement as at 1 April 2020.

d. Credit balance on the bank statement as at 1 April 2020.