Accounts (Principles of Accounts)Bank reconciliation statementsJAMB

On 30 June the cash book of Musa Traders showed a debit balance of ₦84,000. The following were discovered: 1. Cheques issued but not yet presented: ₦15,000 2. Cheques paid in but not yet credited by the bank: ₦9,000 3. Bank charges not entered in the cash book: ₦1,200 4. A dividend of ₦7,000 received directly by the bank, not entered in the cash book

What balance should the bank statement show?

An AdmitMe practice question, written for the JAMB syllabus. Not an official past question.