Shane Company Gathered the Following Reconciling Information in Preparing Its

Multiple Choice

Shane Company gathered the following reconciling information in preparing its April bank reconciliation: $\begin{array}{lr}\text { Cash balance per books, 4/30 } & \$ 19,800 \\\text { Deposits in transit } & 2,700 \\\text { Notes receivable and interest collected by bank } & 6,600 \\\text { Bank charge for check printing } & 150 \\\text { Outstanding checks } & 13,500 \\\text { NSF check } & 1,260\end{array}$ The adjusted cash balance per books on April 30 is

A) $12,930.
B) $14,190.
C) $23,730.
D) $24,990.