The bank statement of a business shows a credit balance of $1570 at 31 December.
The following differences were discovered on comparing the cash book with the bank statement.
A direct debit of $230 was shown as $320 in the cash book.
What is the updated cash book balance at 31 December?

1 )
$930
2 )
$1020
3 )
$2030
$2120
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