Nilson Company Gathered the Following Reconciling Information in Preparing Its

Multiple Choice

Nilson Company gathered the following reconciling information in preparing its August bank reconciliation: $\begin{array}{lr}\text { Cash balance per books, } 8 / 31 & \$ 21,000 \\\text { Deposits in transit } & 900 \\\text { Notes receivable and interest collected by bank } & 5,100 \\\text { Bank charge for check printing } & 120 \\\text { Outstanding checks } & 12,000 \\\text { NSF check } & 1,020\end{array}$ The adjusted cash balance per books on August 31 is

A) $24,960.
B) $24,060.
C) $13,800.
D) $14,760.