The May Bank Statement for Consulting Services Shows a Balance

Multiple Choice

The May bank statement for Consulting Services shows a balance of $7,200, but the balance per books shows a cash balance of $9,100. Other information includes: 1. A check for $170 to pay the electric bill was recorded on the books as $20.
2) Included on the bank statement was a note collected by the bank for $450 plus interest of $30.
3) Checks outstanding totaled $290.
4) Bank service charges were $60.
5) Deposits in transit were $2,460.
Which item should be added to the company's book balance during the bank reconciliation?

A) Deposit in transit
B) Outstanding check
C) Bank service charge
D) Note collected by the bank