On 31-3-09 the balance of the cash book is rs. 7074 (credit) and balance as per bank statement is Rs. 3159 (debit). On scrutiny it was found that the difference was due to cheque issued but not yet presented for payment.The bank balance as on 31-3-09will be shown in bank statement as ____ 

• a
  as bank overdraft Rs. 3159
• b
  as cash at bank Rs. 7074
• c
  as bank overdraft Rs. 7074
• d
  as cash at bank Rs. 3159

as bank overdraft Rs. 3159