Bank Reconciliation for Timing Differences Steps:

• Identify cash book balance as overdraft of $7,680 (credit balance indicates negative).
• Note unpresented cheques ($3,450) increase bank statement balance relative to cash book (bank not yet debited).
• Note uncredited cheques ($2,490) decrease bank statement balance relative to cash book (bank not yet credited deposits).
• Calculate bank statement balance: -$7,680 +$3,450 - $2,490 = -$6,720 (debit balance of $6,720).

Not enough information: Standard calculation yields $6,720, not matching choices; ambiguous terminology or missing details prevent exact match to options.

Final answer: Not enough information.