If a company made a bank deposit on September 30 that did not appear on the bank statement dated September 30, in preparing the September 30 bank reconciliation, the company should:

Add the deposit to the bank statement balance.

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.