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$)4,782Dr$

B$),4,782Cr$

C$)5,059Dr$

D$)5,059Cr$