Unicycle Company Developed the Following Reconciling Information in Preparing Its

Multiple Choice

Unicycle Company developed the following reconciling information in preparing its September bank reconciliation: $$\begin{array} { l r } \text { Cash balance per bank, } 9 / 30 & \$ 24,000 \\\text { Note receivable collected by bank } & 12,000 \\\text { Outstanding checks } & 14,000 \\\text { Deposits in transit } & 7,000 \\\text { Bank service charge } & 150 \\\text { NSF check } & 2,400\end{array}$$ Determine the cash balance per books (before adjustments) for Unicycle Company.

A) $2,450.
B) $7,550.
C) $9,550.
D) $17,000.