In Preparing Its Bank Reconciliation for the Month of April

question 186

Multiple Choice

In preparing its bank reconciliation for the month of April 2018, Delano, Inc. has available the following information. $\begin{array}{lr}\text { Balance per bank statement, 4/30/18 } & \$ 78,600 \\\text { NSF check returned with 4/30/18 bank statement } & 940 \\\text { Deposits in transit, } 4 / 30 / 18 & 10,000 \\\text { Outstanding checks, } 4 / 30 / 18 & 10,400 \\\text { Bank service charges for April } & 60\end{array}$ What should be the adjusted cash balance at April 30, 2018?

• A) $77,260.
• B) $77,600.
• C) $78,020.
• D) $78,200.

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