In the bank column of a trader’s cash book, the balance was overdrawn by $1200. After checking the cash book against the bank statement, the trader discovered that the following items had not been entered in the cash book: • bank charges $100$ • credit transfer $400$ • direct debit $60$ What balance was carried down in the bank column of the cash book once it had been brought up to date?
- A$960\ \text{credit}$
- B$960\ \text{debit}$
- C$1640\ \text{credit}$
- D$1640\ \text{debit}$