Your Company Writes a Cheque for $967

Your company writes a cheque for $967.Which of the following describes how this transaction should be accounted for?

A) You add $967 to your recorded cash balance and the bank deducts $967 from your chequing account balance.
B) You deduct $967 from your recorded cash balance and the bank deducts $967 from your chequing account balance.
C) You add $967 to your recorded cash balance and the bank adds $967 to your chequing account balance.
D) You deduct $967 from your recorded cash balance and the bank adds $967 to your chequing account balance.