题目内容

某企业2016年12月31日银行存款日记账账面余额为217300元,开户行送来的对账单所列本企业存款余额为254690元,经核对,发现未达账项如下:银行已收,企业未收款42100元,银行已付,企业未付款5000元,企业已收,银行未收款21600元,企业已付,银行未付款21890元,则该企业可动用的银行存款实有数是()元。

A. 217300
B. 254690
C. 254400
D. 276290

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