A company's bank statement shows $715 direct debits and $353 investment income not recorded in the cash book. The bank statement does not show a customer's cheque for $875 entered in the cash book on the last day of the accounting period. If the cash book shows a credit balance of $610, what is the figure for the bank balance to be reported in the final accounts? A. $1,847 credit B. $972 credit C. $972 debit D. $1,847 debit