The following bank reconciliation statement has been prepared by a trainee accountant:
BANK RECONCILIATION??????????????????????????????? ?30
SEPTEMBER 20X2????????????????????????????????????????? ?$
Balance per bank statement (overdrawn)???? ?36,840
Add: lodgements credited after date????????????? 51,240
Less: unpresented cheques????????????????????????? ?88,080
Balance per cash book (credit)????????????????????? ?43,620
???????????????????????????????????????????????????????????????????????44,460
Assuming the amounts stated for items other than the cash book balance are correct, what should the cash book balance be?