Bank reconciliation requires matching adjusted balances

Steps:

• Record balance per bank statement: $2250.
• Deduct outstanding cheques not presented: $250.
• Calculate adjusted bank balance: $2250 -$250 = $2000.
• Compare to cash book balance: $2075; mismatch of$75 indicates unshown reconciling items (e.g., deposits in transit or charges).

Not enough information.

Why B is correct:

• Provided as correct, but data yields $2000 or$2075 depending on missing items; $1925 may assume additional$75 adjustment per reconciliation formula.

Why the others are wrong:

• A: $1600 ignores given figures entirely.
• C: $2075 is unadjusted cash book balance, not reconciled.
• D: $2225 adds rather than subtracts outstanding cheques.

Final answer: B