Delco Construction the Following Items Relate to the Company's March

question 80

Multiple Choice

Delco Construction The following items relate to the company's March bank reconciliation:
$\begin{array}{ll} \text { Bank statement balance } &\$ 29,600 \\ \text { Unadjusted cash balance ac cording to company records } &? \\ \text { Deposit in trensit } &2,200 \\ \text { Outstanding checks } &3,100 \\ \text { Bank service charges } &200 \\ \text { Interest earned on the bank account } &100 \\ \text { Customen's NSF check returned by the bank } &300\end{array}$
-Refer to Delco Construction.What is net amount of the adjustments to the company's cash balance as a result of the bank reconciliation?

• A)$400 increase
• B)$400 decrease
• C)$900 increase
• D)No adjustments are needed.

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Definitions:

Foetal Stage

The period in human development that begins from the ninth week after fertilization and continues until birth, characterized by rapid growth and maturation of organs and bodily systems.

Embryonic Stage

A phase of prenatal development that occurs from the second to the eighth week after fertilization, during which major body structures and organ systems begin to develop.

Germinal Stage

The initial two weeks of prenatal development after conception, characterized by cell division and the attachment of the zygote to the uterine wall.

Neonatal Stage

The period extending from birth to 28 days of life, characterizing the first phase of infancy where intensive care and monitoring are essential.