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You are preparing a client’s final accounts. You know that the client’s accountant has correctly completed a reconciliation of the bank balance as per cash book and bank balance as per bank statement. The balances are: Cash book balance ₹ 2,358 (credit), Bank statement balance ₹ 1,053 (debit). The difference between the two balances is explained by unpresented cheques and cheques deposited but not credited. How should the bank balance be shown in the Balance Sheet?