ACCA · Question 19 · Bank Reconciliations

A company's cash book shows a debit balance of $12,400. The bank statement shows a credit balance of $11,900. The difference is due to unpresented cheques of $3,200, outstanding lodgements of $2,500, and bank charges of $200 not yet recorded in the cash book. What is the revised cash book balance to be reported in the statement of financial position? (Enter the number only)