Gina has just completed the following reconciliation of the bank statement to her cash book.

Bank reconciliation statement as at 31 December 2019

Balance per bank statement 4,782

Add unpresented cheques 386

5,168

Less outstanding lodgements (109)

Balance per the cash book 5,059

What figure for cash should be included in the trial balance at 31 December 2019?

A) 4,782 Dr

B) 4,782 Cr

C) 5,059 Dr

D) 5,059 Cr