A business bank statement showed a credit balance of $280 on 31 December. On that date, there were unpresented cheques totalling $312. A standing order of $20 had been recorded as $22 on the bank statement by mistake. What was the balance in the bank column of the cash book on 31 December?
- A$30 credit
- B$30 debit
- C$34 credit
- D$34 debit