Zs bank statement shows a balance of $825 overdrawn. The bank statement includes bank charges of $50,

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Z‘s bank statement shows a balance of $825 overdrawn. The bank statement includes bank charges of $50, which have not been entered in the cash book. There are unpresented cheques totalling $475 and deposits not yet credited of $600. The bank statement incorrectly shows a direct debit payment of $160, which belongs to another customer. The figure for the bank balance in the balance sheet should be: $..........overdrawn

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