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29.19 Sigma's bank statement shows an overdrawn balance of $38,600 at 30 June 20X5. A check against the company's cash book revealed the following differences:
1 Bank charges of $200 have not been entered in the cash book.
2 Lodgements recorded on 30 June 20X5 but credited by the bank on 2 July $14,700.
3 Cheque repayments entered in cash book but not presented for payment at 30 June 20X5 $27 ,800.
4 A cheque payment to a supplier of $4,200 charged to the account in June 20X5 recorded in the cash book as a receipt.
Based on this information, what was the cash book balance before any adjustments?
A $43,100 overdrawn
B $16,900 overdrawn
C $60,300 overdrawn
D $34, 100 overdrawn
答案：A
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