0452/12 Accounting Oct Nov 2023 Online Test | Cambridge IGCSE MCQ

On 31 July, the bank column in Jay’s cash book showed he had $312 in the bank. On the same date, his bank statement showed a debit balance of $53.
It was found that bank charges, $47, had not been recorded in the cash book and a cheque, $318, from a customer had not been credited by the bank.
What is the bank balance that should be shown in Jay’s statement of financial position on 31 July?