bank reconciliation

Mauritz Co is preparing a bank reconciliation. The bank balance in the general ledger is $540
credit. There are two items that have not yet been dealt with.
1 A cheque for $620 was sent to a supplier but is not yet showing on the bank statement.
2 A bank charge of $28 was charged by the bank, but was not recorded by Mauritz Co.
What is the closing balance on Mauritz Co’s bank statement?
A $1,132 overdrawn
B $1,188 overdrawn
C $52 cash at bank
D $108 cash at bank

Hello,Sir

the correct answer has been taken C but l consider this is not correct

firstly,if the bank balance in the general ledger is shown 540 then it is overdrawn

and if l keep in mind 620 and 28 $
then the answer should be taken B(1188 overdrawn)

please,clarify this for me
thanks in advance.