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Cash book Rs 20,000 Dr; cheques unpresented Rs 3,000. Passbook balance?

ARs 20,000
BRs 17,000
CRs 26,000
DRs 23,000
Answer & Solution
Correct answer: D. Rs 23,000
The bank has not yet paid the Rs 3,000 cheques, so its balance is higher: 20,000 + 3,000 = 23,000.
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