Concept:The adjusted cash book is balanced by entering the difference between the debit and credit totals.Explanation:Total of the debit side is $750.Total of the credit side is $300+$150=$450.Since the debit side is greater, the balancing figure is placed on the credit side.Balance carried down =$750−$450=$300.So the adjusted cash book closes with a balancing amount of $300 on the credit side.Answer:B. $300 Cr