A comparison of the May 20.19 bank reconciliation statement and the June 20.19 cash journals with the June 20.19 bank statement of JOHNNY TRADERS revealed the following: (a).... Bank charges of R63 have not yet been taken into account. (b).... An EFT made of R316, for telephone expenses, was recorded in the cash payments journal as R361. (c).... A direct deposit of R490 made by a client on 30 June 20.19 did not appear on the bank statement on 30 June 20.19. The client emailed the proof of payment to the bookkeeper of Johnny Traders. The bookkeeper entered the amount in the cash receipts journal. The transaction was an interbank transfer transaction. (d).... The bank erroneously debited the entity’s bank account with interest of R340. Additional information Balances at 30 June 20.19: R Bank account (favourable) (provisional) before the above transactions were taken into account. 117 Balances at 31 May 20.19: Bank statement (unfavourable) 731 Bank account (favourable) 1 900 Which one of the following alternatives represents the final balance of the bank account on 30 June 20.19? Select one: A. R117 (unfavourable) B. R117 (favourable) C. R99 (unfavourable) D. R690 (favourable) E. R99 (favourable)