Bank Statement balance after adjustment was OMR 50,000 Cr. In preparing bank reconciliation statement following items were found: Late deposit OMR 10,000, Interest charged by bank OMR 1,000, Un-credited cheques OMR 8,000. What was the unadjusted balance as per bank statement?

a.

OMR 42,000

b.

OMR 32,000

c.

OMR 51,000

d.

OMR 68,000