2. A bank reconciliation statement for Dallas at 30 June 20X5 is being prepared. The following information is available: 1. Bank charges of $2,340 have not been entered in the cash book. 2. The bank statement shows a balance of $200 Dr. 3. Unpresented cheques amount to $ 1,250. 4. A direct debit of $250 has not been recorded in the ledger accounts. 5. A bank error has resulted in a cheque for $97 being debited to Dallas' account instead of Dynasty's account. Cheques received but not yet banked amounted to $890. The final balance in the cash book after all necessary adjustments should be: A $463 Dr B $463 Cr C $63 Cr D $63 Dr