Epsilon's cash at bank account at $31$ December $203$ shows a balance of $565$ overdrawn. On comparing this with the transaction report downloaded from the electronic banking system, the accountant discovers the following: $1$ A payment of $57$ made by Epsilon on $29$ December $203$ has not yet cleared its bank.

$2$ An electronic funds transfer of $92$ from a customer, which was paid into the bank on $24$ December $20$X$3,$ has been dishonoured by the customer's bank on $31$ December $203.$

The correct balance in Epsilon's cash at bank account as at $31$ December $203$ is:

A$.473$ debit

B$.714$ credit

C$.657$ credit

D$.473$ credit