At 30 April, the cash book for a business has a debit balance of $\$4200$. On the bank statement, a direct debit of $\$200$ for insurance has been shown, although it has not yet been recorded in the cash book. In addition, a cheque paid to a supplier was entered correctly in the cash book as $\$650$, but the bank statement shows it as $\$690$. What is the bank amount to be reported in the statement of financial position at 30 April?
- A$\$3960$
- B$\$4000$
- C$\$4360$
- D$\$4400$