On 31-3-09 the balance of the cash book is Rs. 7074 (credit) and balance as per bankstatement is Rs. 3159 (debit). On scrutiny it was found that the difference was due tocheque issued but not yet presented for payment.nThe bank balance as on 31-3-09

• A. as bank overdraft Rs. 3159
• B. as cash at bank Rs. 7074
• C. as bank overdraft Rs. 7074
• D. as cash at bank Rs. 3159