What is the adjusted cash book balance?

Use the information below to answer questions

Balance as per cash book…………….N13560
Unpresented cheques…………………N5120
Uncredited lodgements……………….N2300
Dividend received not entered
in the cash book……………………N2000
Bank charges……………………….N280
Standing order payments……………..N600
Balance as per bank statement…………?

A. N14 680
B. N15 560
C. N16 440
D. N17 000

Correct Answer:

Option A – N14 680