Balance sheet, Accounting Basics

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A bank statement showed an overdraft of $750. A cheque issued in payment of rent for $570 had not been presented, and a cheque for $624 received was omitted from the statement. The statement included a bank charge of $50 but it had not been entered in the cash book.  

What amount should appear in the balance sheet?

A. bank balance $646

B. bank balance $1894

C. bank overdraft $494

D. bank overdraft $696

 


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