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 balance appears on the bank statement? A. $1,847 debit B. $1,847 credit C. $972 credit D. $972 debit