The cashier is reconciling his company's cash book with the bank statement at 31 March 20X3. $ 12,350 The firm's cash book shows a debit balance of The following information is available: Bank charges not entered in the cash book 170 Unpresented cheques 4, 600 Direct debit payment on the bank statement not entered in the cash book 230 Sales receipts banked, but not credited by the bank 9, 400 A cheque from a customer which had previously been entered in the cash book when received, has been returned by the bank as dishonoured, and this has not been recorded in the cash book 110 What is the WRONG bank balance in the company's statement of financial position at 31 March 20X3