No.6 Learning Example The following bank reconciliation statement has been prepared by a trainee accountant: Overdraft per bank statement (3,860) Add: Unpresented cheques 9,160 5,300 Add: Outstanding lodgements 16,690 Cash at bank 21,990 What should be the correct balance per the cash book? A. $21,990 balance at bank as stated B.$3,670 balance at bank C.$11,390 balance at bank D.$3,670 overdrawn