The bank column of a trader’s cash book showed a debit balance of $952. This did not agree with the balance on the bank statement on the same date. The following differences were found:
                                                                                           $
Cheque not yet presented ...................................... 134
Bank charges ...........................................................    11
Rent paid by credit transfer ..................................  310

What was the balance on the bank statement?

A. $765 Credit 

B. $765 Debit 

C. $1,139 Credit 

D. $1,139 Debit