Your firm's cash book at 30 April 2015 shows a balance at the bank of $7,536. Comparison with bank statement at the same date reveals the following differences:
| $ | |
| Unpresented cheques | 770 |
| Bank charges not in cash book | 392 |
| Receipts not yet credited by the bank | 2,620 |
| Dishonoured cheque not in cash book | 112 |
What is the adjusted bank balance per the cash book at 30 April 2015?
SUGGESTED SOLUTIONS BANK ACCOUNT
| $ | $ | ||
| BALANCE 30 APRIL 2015 | 7,536 | Bank charges | 392 |
| Dishonoured cheque | 112 | ||
| ADJUSTED BALANCE 30 APRIL 2015 | 7,032 |