The following bank reconciliation statement has been prepared by a trainee accountant: BANK RECONCILIATION 30 SEPTEMBER 20X2 $ Balance per bank statement (overdrawn) 36,840 Add: lodgements credited after date 51,240 88,080 Less: outstanding cheques 43,620 Balance per cash book (credit) 44,460 Assuming the amounts stated for items other than the cash book balance are correct, what should the cash book balance be?
A、$44,460 credit as stated
B、$60,020 credit
C、$29,220 debit
D、$29,220 credit