8. A comparison of the May 20.1 bank reconciliation statement and the June 20.1 cash journals with the June 20.1 bank statement of JOHNNY TRADERS revealed the following:

(a) Bank charges of R63 have not yet been taken into account.

(b) A cheque of R316 was recorded in the cash payments journal as R361.

(c) A deposit of R490 did not appear on the bank statement.

(d) The bank erroneously debited the entitys bank account with interest of R340.

(e) Cheques to the amount of R1 210 were still outstanding.

Additional information:

Balances at 30 June 20.1: R

Bank account (favourable) (provisional) R117

Balances at 31 May 20.1: Bank statement (favourable) R690

Bank account (favourable) R1 900

Which one of the following alternatives represents the final balance of the bank account on 30 June 20.1?

(1) R 99 (unfavourable)

(2) R117 (unfavourable)

(3) R 99 (favourable)

(4) R117 (favourable)

(5) R690 (favourable)