Tell Ltd's Bank Statement Showed a Credit Balance of $7

Multiple Choice

Tell Ltd's bank statement showed a credit balance of $7 000 at 30 November. It also showed bank service charges of $1 100 and the collection of a note for the company amounting to $300. Unpresented cheques were $700 and there was an outstanding deposit for $2 300. What was the bank balance in Tell Ltd's books at 30 November before the adjustments?

A) $7 800 DR
B) $7 900 CR
C) $8 600 CR
D) $9 400 DR