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The following bank reconciliation statement has been prepared by a trainee accountant: $ Overdraft per bank statement 3,860 Less: Unpresented cheques 9,160 5,300 Add: Outstanding

The following bank reconciliation statement has been prepared by a trainee accountant:

$

Overdraft per bank statement 3,860

Less: 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

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