May 31 cash receipts of $800 were placed in the bank's night depository by Chung Company after banking hours and were not recorded on the May 31 bank statement. In the bank reconciliation statement, this will show as a/an A. Deduction of $800 to the book balance B. Addition of $800 to the bank balance C. Addition of $800 to the book balance $ D. Deduction of $800 to the bank balance