You just found out that the balance in one of the company's bank accounts dropped below $0 to –$425.59. Now you must adjust the balance to include the $30 penalty that the bank will charge, and then transfer funds from another of the company's accounts. What is the balance after the penalty and before you transfer any funds? –$395.59
The balance in the account after it is overdrawn is -$425.59, and the the bank charges them an additional $30 fee, which will be subtracted from the account.