Jimmy Barkout is preparing a bank reconciliation report at January 31. He noticed that a cheque made by his company, JB Inc., to a supplier had not been processed by the bank as at January 31. As a result, the amount of the cheque should appear in the report as A. An addition to the cash balance per the books. B. A deduction from the cash balance per the books. C. An addition to the cash balance per the bank. D. A deduction from the cash balance per the bank. E. A deduction from both the cash balance per the books and the cash balance per the bank