The following bank reconciliation statement has been prepared by a trainee accountant:
$
Overdraft per bank statement 3,860
less: Outstanding cheques 9,160
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5,300
add: Deposits credited after date 16,690
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Cash at bank as calculated above 21,990
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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