$14(4\mathrm{.}0)$

A bank reconciliation statement for Stella at $30$ September $2020$ is being prepared. The following

information is available:

$1$ Cheques received but not yet banked amounted to $$1000.$

$2$ Bank charges of $$50$ have not been entered in the cash book.

$3$ Unpresented cheques amount to $$800.$

$4$ The bank statement shows a balance of $$500$ Dr$.$

$5$ A direct debit of $$300$ has not been recorded in the ledger accounts.

$6$ A bank error has resulted in a cheque for $$200$ being debited to Stella's account instead of Tella's

account.

What is the final balance in the cash book after all necessary adjustments:

$($Dr$./$Cr$.)$