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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

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. State the amount which will be shown as the bank balance on the amended cashbook and appears on the statement of financial position at 31 December 2017.

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