An e-commerce company's cash book shows a debit balance of $12,400. The bank statement shows a credit balance of $13,100. The difference is due to unpresented cheques of $1,500, uncleared lodgements of $2,500, and bank charges of $300 not yet entered in the cash book. What is the revised cash book balance? (Enter numbers only)

The revised cash book balance is calculated by taking the original cash book balance and adjusting for items that have gone through the bank but are not yet in the cash book. Original cash book balance = $12,400 (Debit/Positive). Less: Bank charges = $300. Revised cash book balance = $12,100. (Check: Bank statement $13,100 - Uncleared lodgements $2,500 + Unpresented cheques $1,500 = $12,100).