Adler Company Developed the Following Reconciling Information in Preparing Its

Multiple Choice

Adler Company developed the following reconciling information in preparing its December bank reconciliation: $$\begin{array} { l r } \text { Cash balance per bank, } 12 / 31 & \$ 24,000 \\\text { Note receivable collected by bank } & 12,000 \\\text { Outstanding checks } & 18,000 \\\text { Deposits in transit } & 9,000 \\\text { Bank service charges } & 150 \\\text { NSF check } & 2,400\end{array}$$ Using the above information, determine the cash balance per books (before adjustments) for the Adler Company.

A) $5,550.
B) $33,000.
C) $17,550.
D) $24,000.