Clark Company Developed the Following Reconciling Information in Preparing Its

Multiple Choice

Clark Company developed the following reconciling information in preparing its September bank reconciliation: $\begin{array}{lr}\text { Cash balance per bank, } 9 / 30 & \$ 46,200 \\\text { Note receivable collected by bank } & 25,200 \\\text { Outstanding checks } & 37,800 \\\text { Deposits in transit } & 18,900 \\\text { Bank service charges } & 315 \\\text { NSF check } & 5,040\end{array}$ Using the above information, determine the cash balance per books (before adjustments) for the Clark Company.

A) $41,055.
B) $65,100.
C) $7,455.
D) $63,000.