The following bank reconciliation statement has been prepared by a trainee accountant:

Overdraft per bank statement             3,860

Less: unpresented cheques                9,160

Add: deposits credited after date        5,300

                                                           16,690

Cash at bank as calculated above     21,990

What should be the correct balance per the cash book?

A

$21,990 balance at bank as stated

B

$3,670 balance at bank

C

$11,390 balance at bank

D

$3,670 overdrawn