An examination of the cash book on 3rd August 1993 showed a different balance from the bank statement of 31st July, 1993 which read N722. Uncredited cheques were Bimpe N40; Wale N60 while unpresented cheques were; Usman N20, Kalu N32 and Musa N70.
What is the cash book balance after the reconciliation?

A.

N700

B.

N770

C.

N800

D.

N822

Correct answer is A

No explanation has been provided for this answer.