WAEC Financial Accounting 2007 Question 17

Balance as per cash book N8,000 Cr
Unpresented cheques N14,400
Uncredited cheques N2,600
A cheque for N2,000 paid to a creditor had been entered in error in the cash column.
Bank commission of N800 had not been entered in the cash book
The debit side of the cash book (bank column) had been undercast by N5,000
The adjusted balance as per cash book is

1. A.N10,800 Cr
2. B.N5,800 Cr
3. C.N5,800 Dr
4. D.N10,800 Dr