The following bank reconciliation statement has been prepared by a trainee accountant:
$
Overdraft per bank statement
3,860
Less: Unpresented cheques
9,160
5,300
Add: Outstanding lodgements
16,690
Cash at bank
21,990
What should be the correct balance per the cash book? A.$21,990 balance at bank as stated B.$3,670 balance at bank C.$11,390 balance at bank D.$3,670 overdrawn
