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?

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