On 31-3-09 the balance of the cash book isRs. 7074 (credit) and balance as per bankstatement is Rs. 3159 (debit). On scrutiny itwas found that the difference was due tocheque issued but not yet presented forpayment. The bank balance as on 31-3-09will be shown in bank statement as ____?

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