If the Month-End Bank Statement Shows a Balance of $75000

Multiple Choice

If the month-end bank statement shows a balance of $75000 outstanding checks are $54000 a deposit of $15000 was in transit at month end and a check for $4000 was erroneously charged by the bank against the account the correct balance in the bank account at month end is

A) $37000.
B) $40000.
C) $75000.
D) $118000.