The following information relates to Bello Traders for the month of September 2023: Cash book balance (debit) ₦28,750; Bank statement balance ₦35,250; Unpresented cheques ₦9,100; Uncredited deposits ₦2,600. What is the unexplained difference, if any, between the two balances?

Adjusted bank statement balance = ₦35,250 + ₦2,600 (uncredited deposits) − ₦9,100 (unpresented cheques) = ₦28,750. This equals the cash book balance of ₦28,750 exactly, meaning the accounts fully reconcile with no unexplained difference. Therefore option C is correct; however, if the question intends a slight variation in figures, candidates must always verify arithmetic. Based on the figures given, the correct answer is C — no difference exists.