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Question 34 on the FA1 Specimen

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Question 34 on the FA1 Specimen

hi everyone,

i need help with the question below:

Sally's cash book balance is $160debit.However her bank statement shows a different amount. On investigation, Sally discovers the following:

(1) A cheque deposit that Sally paid into the bank for $40 is still outstanding.
(2) A cheque for $60 paid ny Sally to Edward has not yet been presented.
(3) Sally has forgotten to record a cash withdrawal of $30
(4) The bank has deducted charges of $15 from her account

What is the balance on Sally's bank statement?

$95
$135
$185
$225

I keep getting $95 but it is not the correct answer.
can someone please help me to understand where i am getting it wrong.

December 8th 2019 AN ACCA USER

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