A Ladd Company Gathered the Following Reconciling Information in Preparing

Multiple Choice

A. Ladd Company gathered the following reconciling information in preparing its April bank reconciliation: $$\begin{array} { l r } \text { Cash balance per books, 4/30 } & \$ 18,900 \\\text { Deposits in transit } & 2,700 \\\text { Notes receivable and interest collected by bank } & 6,600 \\\text { Bank charge for check printing } & 130 \\\text { Outstanding checks } & 13,500 \\\text { NSF check } & 1,620\end{array}$$ The adjusted cash balance per books on April 30 is

A) $12950.
B) $14050.
C) $22490.
D) $23750.