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某企业2008年12月31日银行存款日记账的余额为l50000元．经逐笔核对．未达账项如下：银行已收，企业未

某企业2008年12月31日银行存款日记账的余额为l50 000元．经逐笔核对．未达账项如下：银行已收，企业未收的92 000元；银行已付，企业未付的2 000元。调整后的企业银行存款余额应为（）元。

A.240 000

B.60 000

C.56 000

D.244 000

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