Use the following information to answer the given question \(\begin{array}{c|c} & D\\ \hline \text{Balance as peer cash book} & 8,400\\ \text{Banking charge...

The balance as per bank statement can be calculated by adjusting the balance as per cash book with the items that are either added or deducted by the bank. In this case, the items that need to be adjusted are: - Add the standing order paid of D2,500 (because it has been paid by the bank) - Deduct the banking charges of D300 (because it has been charged by the bank) - Deduct the unpresented cheques of D2,800 (because they have not been presented to the bank yet) So, the calculation would be: Balance as per cash book + Standing order paid - Banking charges - Unpresented cheques = D8,400 + D2,500 - D300 - D2,800 = D8,800 Therefore, the balance as per bank statement is D8,800. Option (B) D8,400 is the balance as per cash book, which is given in the table.