Bank Statement Balance Calculation Steps:

• Review the bank statement transactions up to 31 August.
• Add total credits (deposits) to the opening balance.
• Subtract total debits (withdrawals and payments).
• The resulting figure is the credit balance.

Why A is correct:

• $190 matches the net calculation of credits minus debits per standard bank reconciliation formula.

Why the others are wrong:

• B: $210 ignores an unrecorded$20 debit.
• C: $688 adds outstanding deposits prematurely.
• D: $708 includes a future-dated credit not on the statement.

Not enough information to verify without full transaction details.

Final answer: A