Meena is a trader. On 31 December 2017 Meenas cash book (bank columns) showed an overdrawn balance of $2450. The balance on the bank statement at the same date was $2623 debit. Meena checked the cash book against the bank statement and discovered the following differences. 1 Cash sales, $362, paid into the bank on 31 December, did not appear on the bank statement. 2 Interest charged by the bank, $20, had not been recorded in the cash book. 3 A cheque for $94 from a customer, Anjana, had been paid into the bank but had been returned as dishonoured. 4 The bank had received $140 by credit transfer from Rohan, a customer, which had been omitted from the cash book. 5 Cheques totalling $198, issued by Meena, had not been presented for payment. 6 The bank had paid a standing order, $35, to a supplier on 30 December by mistake. The amended cashbook balance will appear under the . section on the statement of financial position