In Preparing Its Bank Reconciliation for the Month of April

Multiple Choice

In preparing its bank reconciliation for the month of April 2016 Sells Inc. has available the following information. $\begin{array}{lr}\text { Balance per bank statement, } 4 / 30 / 16 & \$ 40,290 \\\text { NSF check returned with } 4 / 30 / 16 \text { bank statement } & 1,450 \\\text { Deposits in transit, } 4 / 30 / 16 & 10,200 \\\text { Outstanding checks, } 4 / 30 / 16 & 15,060 \\\text { Bank service charges for April } & 60\end{array}$ What should be the adjusted cash balance at April 30 2016?

A) $33920.
B) $33980.
C) $35370.
D) $35430.