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Earlier discussion
1 older comment kept for context.
Oluwaseun Adeyemi
Bank reconciliation statement helps to reconcile the cashbook and bank statement if there are disagreement A is correct: 21,901 is correct because the cheque wrongly debited by the bank will have increase the bank balance therefore to get the value of the bank statement needed to first of all add back the cashbook
\(\begin{array}{c|c} & \text{N} & \text{N} \\ \hline \text{Balance as per cash book} & & 5469 \\ \hline \text{Unpresented cheque} & 19494 & \\ \hline \text{Cheque wrongly debited} & 1440 & 20844 \\ \hline & & 26,311 \\ \hline \text{Uncredited cheque} & & 4410 \\ \hline \text{Balnce as per bank statement} & & 21,901\end{array}\)