Neco 2025 Financial Accounting Question 44

The cash book (bank column) of ABC Ltd shows the following entries (all amounts in naira):\n\nOpening balance          Dr  100,000\nCash sales                Dr  60,000\nCheque from Customer A   Dr  90,000\nCheque from Customer B   Dr  40,000\nPayments:\n  Supplier X             Cr  50,000\n  Rent                   Cr  20,000\n  Salary                 Cr  30,000\n  Supplier X (duplicate) Cr  50,000\n  Bank charges           Cr  5,000\n\nThe cash book balance after posting is \(135{,}000\) naira (debit). The bank statement for the same period shows a closing balance of \(185{,}000\) naira (credit) and lists an unpresented cheque of \(30{,}000\) naira and deposits in transit of \(10{,}000\) naira. No bank errors are reported. Identify the error in the cash book and compute the corrected cash book balance.