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| Angus has a debit balance of $460 in his cash book at 30.09.X3. When performing his bank reconciliation he noticed the following. (1) A dishonoured cheque for $79 has not yet been entered in the cash book (2) Bank charges of $45 have not yet been entered in the cash book (3) A cheque for $103 paid to a supplier on 29.09.X3 has not yet been debited from the bank account (4) A deposit lodged at the bank for $457 has not yet been credited to the bank statement (5) A refund to a customer for $59 has been debited to the cash book What is the balance per the bank statement at 30.09.X3? A $77 overdrawn B $136 overdrawn C $572 balance at bank D $631 balance at bank |