The balance per the bank statement is 56,859 on the 31st December 20X1. Per the cash book, 30,000 was transferred to the owner's personal account on the 31st December 20X1 (the bank had been telephoned and asked to action this) and a cheque for 500 had been issued to H. White a supplier. However, both transactions had not appeared on the bank statement. In addition, interest received of 1,800 was on the bank statement but had not been posted to the cash book. The balance per the statement of financial position is:

Multiple Choice

• 56,359.

• 58,159.

• 28,159.

• 26,359.