The municipality of Nasavusavu received its monthly bank statement showing a balance of $27 629 Cr at 31 January. On this date cash received from ratepayers and not yet deposited at the bank totalled $857 and outstanding cheques were $4321. The amount to appear as cash at bank on the 31 January balance sheet is:

a.

$24 165

b.

$22 451

c.

$28 486

d.

$31 093