[thasapika]

I have a bank reconciliation question.

Question prompt is:
I do not understand why following overdrawn is negative and
The cash book shows a bank balance of $5,675 overdrawn at 31 August 20X5. It is subsequently discovered that a standing order for $125 has been entered twice, and that a dishonored cheque for $450 has been debited in the cash book instead of credited.

I do not understand why question on top overdrawn is negative and question below overdrawn is positive in calculation

Your cash book at 31 December 20X3 shows a bank balance of $565 overdrawn. On comparing this with your bank statement at the same date, you discover the following:
A cheque for $57 drawn by you on 29 December has not yet been presented for payment.
A cheque for $92 from a customer, which was paid into the bank on 24 December 20X3, has been dishonoured on 31 December 20X3.

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