Q.

From the following details ascertain the adjusted bank balance as per Cash Book – overdraft as per Cash Book 1,60,000; cheque received entered twice in the Cash Book 10,000; credit side of bank column cash short by 1,000; bank charges amounting to 400 entered twice:

A. 1,61,000
B. 1,71,000
C. 1,70,000
D. 1,70,600
Answer» D. 1,70,600
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