The following bank reconciliation statement has been prepared by an inexperienced bookkeeper at 31 December
2005.
                           Bank reconciliation statement
                                                                                             $
Balance per bank statement (overdrawn)                         38,640
Add: lodgements not credited                                           19,270
                                                                                   –––––––
                                                                                         57,910
Less: unpresented cheques                                             14,260
                                                                                   –––––––
Balance per cash book                                                     43,650
                                                                                  –––––––
What should the final cash book balance be when all the above items have been properly dealt with?
A   $43,650                  overdrawn
B   $33,630                  overdrawn
C   $5,110                    overdrawn
D   $72,170                  overdrawn

B 38,640 + 14,260 – 19,270 = 33,630