If the Month-End Bank Statement Shows a Balance of $54,000

Multiple Choice

If the month-end bank statement shows a balance of $54,000, outstanding checks are $15,000, a deposit of $6,000 was in transit at month end, and a check for $900 was erroneously charged by the bank against the account, the correct balance in the bank account at month end is

A) $44,100.
B) $45,000.
C) $45,900.
D) $62,100.