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Why do the answer for question 27 is C and Why do the answer for question 28 is D? What is the meaning of Dr

Why do the answer for question 27 is C and Why do the answer for question 28 is D? What is the meaning of Dr and Cr next to it, and why is it there?

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27. Tell Ltd's bank statement showed a credit balance of $7000 at 30 November. It also showed bank service charges of $1100 and the collection of a note for the company amounting to $300. Unpresented cheques were $700 and there was an outstanding deposit for $2300. What was the final bank balance in Tell Ltd's ledger at 30 November? A. $5400 Dr B. $5400 Cr C. $8600 Dr D. $8600 Cr ANS: C PTS: 1 TOP: Performing a bank reconciliation from information in cash journals 28. Tell Ltd's bank statement showed a credit balance of $7000 at 30 November. It also showed bank service charges of $1100 and the collection of a note for the company amounting to $300. Unpresented cheques were $700 and there was an outstanding deposit for $2300. What was the bank balance in Tell Ltd's books at 30 November before the adjustments? A. $7800 Dr B. $7900 Cr C. $8600 Cr D. $9400 Dr ANS: D PTS: 1 TOP: Performing a bank reconciliation from information in cash journals

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