Z's bank statement shows a balance of $825 overdrawn. The bank statement includes bank charges of $50, which have not been entered in the cash book. There are unpresented cheques totalling $475 and deposits not yet credited of 600. The bank statement incorrectly shows a direct debit payment of $160, which belongs to another customer. What figure for the bank balance should be shown in the statement of financial position? A. $590 overdrawn. B. $540 overdrawn. C. $790 overdrawn. D. $840 overdrawn.