In Preparing Its Bank Reconciliation for the Month of April

Multiple Choice

In preparing its bank reconciliation for the month of April 2018, Haskins, Inc. has available the following information. $\begin{array}{lr}\text { Balance per bank statement, } 4 / 30 / 18 & \$ 40,920 \\\text { NSF check returned with } 4 / 30 / 18 \text { bank statement } & 1,350 \\\text { Deposits in transit, } 4 / 30 / 18 & 10,500 \\\text { Outstanding checks, } 4 / 30 / 18 & 15,600 \\\text { Bank service charges for April } & 60\end{array}$ What should be the adjusted cash balance at April 30, 2018?

A) $34,410.
B) $34,470.
C) $35,760.
D) $35,820.