Dan is a trainee accountant. He has made the following attempt at a bank reconciliation

statement.

$

Overdraft in the bank statement $43,700$

Add: deposits not credited by the bank $52,900$

$$

$96,600$

Less: outstanding cheques to suppliers $(7,800)$

$$

Overdraft in the cash book $88,800$

$$

What is the correct balance on the cash book?