Speed Racer Company Developed the Following Reconciling Information in Preparing

Multiple Choice

Speed Racer Company developed the following reconciling information in preparing its September bank reconciliation: $$\begin{array} { l r } \text { Cash balance per bank, } 9 / 30 & \$ 27,000 \\\text { Note receivable collected by bank } & 12,800 \\\text { Outstanding checks } & 14,000 \\\text { Deposits in transit } & 6,000 \\\text { Bank service charge } & 350 \\\text { NSF check } & 2,900\end{array}$$ Determine the cash balance per books (before adjustments) for Speed Racer Company.

A) $19000.
B) $9450.
C) $10650.
D) $21000.