JAMB - Accounts Principles Of Accounts (2007 - No. 38)

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............?

Calculate the balance in the bank statement.
N14 680
N15 560
17 500
16 380

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