Here's how to calculate the balance as per the bank statement, starting with the cash book balance: 1. **Start with the Cash Book Balance:** \#2,970 2. **Adjust for Items affecting the Bank Statement:** * **Add Uncredited Cheques:** These are cheques deposited by the company but not yet processed by the bank. They increase the bank balance. + \#4,178 * **Deduct Unpresented Cheques:** These are cheques issued by the company but not yet cashed. They decrease the bank balance. - \#3,950 * **Deduct Bank Charges:** Bank charges are already deducted by the bank and need to be removed from the balance. - \#220 *