单项选择题
The following bank reconciliation statement has been prepared by a trainee accountant:
$
Overdraft per bank statement 3,860
Less: Unpresented cheques 9,160
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5,300
Add: Outstanding lodgements 16,690
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Cash at bank 21,990
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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