Bank reconciliation using timing differences

Steps:

• Start with cash book balance of 20,000 (debit, positive company balance).
• Add unpresented cheques of 2,500, as these are deducted in cash book but not yet in bank statement.
• Subtract uncleared bankings of 400, as these are added in cash book but not yet in bank statement.
• Calculated bank statement balance: 20,000 + 2,500 - 400 = 22,100.

Not enough information: The calculation yields 22,100, not matching any option; ambiguous application of "uncleared bankings on the statement."

Why C is correct:

• Not applicable; standard formula gives 22,100.

Why the others are wrong:

• A: Subtracts net items incorrectly (20,000 - 1,400).
• B: Subtracts net items oppositely (20,000 - 800).
• D: Adds partial net (20,000 + 1,400).

Final answer: Not enough information.