In Preparing Its Bank Reconciliation for the Month of April

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.