The following information for August 20.19 relates to NP Glassworks: 1. Pencil totals of the bank columns in the cash journals at 31 August 20.19: Cash receipts journal, R65 650 Cash payments journal, R15 800 2. The bank statement for August 20.19 reflected the following items which did not appear in the cash journals for August 20.19 Credit balance per bank statement at 31 August 20.19, R45 909. Direct deposit: Ms A Ngcobo, R2 000. NP Glassworks sublets part of its building to Ms A Ngcobo, who pay the monthly rental via electronic funds transfer. Interest on bank account, R459. A deposit meant for another client, R5 400 Service fees, R300 Debit order, WM Insurers . 3. Items appearing in the cash journals for August 20.19 but not on the bank statement for August 20.19: A deposit on 30 August 20.19, R14 000 4. On 1 August 20.19, the opening balance of the bank account was R7 000 (favourable). Which of the following options represents the amounts that must be included in the cash receipts journal of NP Glassworks for August 20.19 A. R65 650 + R2 000 + R14 000 B. R65 650 + R2 000 + R459 C. R65 650 + R2 000 + R5 400 + R459 +R14 000 D. R65 650 + R2 000 + R459 + R14 000 E. R7 000 + R2 000 + R459