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

Overdraft per bank statement                                                                            3,860
less: Outstanding cheques                                                                                 9,160
                                                                                                                    –––––––
                                                                                                                           5,300

add: Deposits credited after date                                                                     16,690
                                                                                                                     –––––––

Cash at bank as calculated above                                                                    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.

B
B 16,690 – 9,160 – 3,860
C 16,690 + 3,860 – 9,160
D As B but overdrawn