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16.11 The following information relates to a bank reconciliation.
(i) The bank balance in the cashbook before taking the items below into account was $8,970 overdrawn.
(i) Bank charges of $550 on the bank statement have not been entered in the cashbook.
(ii) The bank has credited the account in error with $425 which belongs to another customer.
(iv) Cheque payments totalling $3,275 have been entered in the cashbook but have not been presented for payment.
(v) Cheques tling $5,380 have been correctly entered on the debit side of the cashbook but have not been paid in at the bank.
What was the balance as shown by the bank statement before taking the items above into account?
A $8,970 overdrawn
B $11,200 overdrawn
C $12,050 overdrawn
D $17,750 overdrawn
答案：B
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