Simon Ltd's Bank Statement Showed a Credit Balance of $14

Simon Ltd's bank statement showed a credit balance of $14 000 at 31 October. It also showed bank service charges of $2 200 and a direct credit received from a customer amounting to $600. Unpresented cheques were $1 400 and there was an outstanding deposit for $4 600. What was the final bank balance in Simon Ltd's ledger at 31 October?

A) $10 800 DR
B) $10 800 CR
C) $17 200 DR
D) $17 200 CR