At 30 April 2004 the balance in X's cash book was $1740. At the same date the

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At 30 April 2004 the balance in X's cash book was $1740. At the same date the balance on his bank statement was $2240. Comparison of the cash book and bank statement showed the following: 

(i) A dividend, $200, credited to X in the bank statement had not been entered in the cash book 

(ii) Cheques totalling $300 sent to suppliers in April had not been entered in the bank statement. 

Which amount should be shown in the Balance Sheet at 30 April 2004?

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