Your Company Receives $857 and Makes a Deposit in Its

Your company receives $857 and makes a deposit in its checking account. Which of the following describes how this transaction should be accounted for?

A) You add $857 to your recorded cash balance and the bank deducts $857 from your checking account balance.
B) You deduct $857 from your recorded cash balance and the bank deducts $857 from your checking account balance.
C) You add $857 to your recorded cash balance and the bank adds $857 to your checking account balance.
D) You deduct $857 from your recorded cash balance and the bank adds $857 to your checking account balance.