A business bank statement recorded a credit balance of $280 on 31 December. On that date, cheques totalling $312 had not yet been presented. A standing order for $20 had been shown wrongly as $22 on the bank statement. What balance should appear in the bank column of the cash book on 31 December?
- A$30 credit
- B$30 debit
- C$34 credit
- D$34 debit