Mauritz Co is preparing a bank reconciliation. The bank balance in the general ledger is $540 credit. There are two items that have not yet been dealt with. 1 A cheque for $620 was sent to a supplier but is not yet showing on the bank statement. 2 A bank charge of $28 was charged by the bank, but was not recorded by Mauritz Co. What is the closing balance on Mauritz Co's bank statement? A. $1,132 overdrawn B. $1,188 overdrawn C. $52 cash at bank D. $108 cash at bank