In Preparing Its August 31, 2018 Bank Reconciliation, Annie Corp

Multiple Choice

In preparing its August 31, 2018 bank reconciliation, Annie Corp. has available the following information: $\begin{array}{lr}\text { Balance per bank statement, } 8 / 31 / 18 & \$ 64,950 \\\text { Deposit in transit, } 8 / 31 / 18 & 11,700 \\\text { Return of customer's check not sufficient funds, } 8 / 30 / 18 & 1,800 \\\text { Outstanding checks, } 8 / 31 / 18 & 8,250 \\\text { Bank service charges for August } & 300\end{array}$ At August 31, 2018, Annie's adjusted cash balance is

A) $56,700.
B) $56,400.
C) $68,400.
D) $61,500.