BRS

Sandands Co uses a computer package to maintain its accounting records. A printout of its cash book for the month of May 2013 was extracted on 31 May and is summarised below Balance bd 546 Receipts 6293 Payments 5966 Bal c/d 873 The company's chief accountant provides you with the following information Bank charges of $630 shown on the bank statement have not been entered in the company's cash book standing orders entered on the bank statement have not been recorded in the company's cash book a subscription for trade journals of $52, an insurance premium of $360 and a business rates payment of $2,172 A cheque drawn by Sandilands Co for 693 and presented to the bank on 26 May has been incorrectly entered in the cash book as 936 $ incorrectly entered in the cash book as $936, After correcting the errors above , what is the revised balance on the cash back A $ 2098 credit $2.584 DEBIT $3.868 CREDIT $3.382 CREDIT Balance as per cashbook Why is balcd 873 considered and not bal bd 546 546-630-52-360-2172+243 =-2425 is this correct