Higgins Company Gathered the Following Reconciling Information in Preparing Its

Multiple Choice

Higgins Company gathered the following reconciling information in preparing its October bank reconciliation: $\begin{array}{lr}\text { Cash balance per books, } 10 / 31 & \$ 12,600 \\\text { Deposits in transit } & 450 \\\text { Notes receivable and interest collected by bank } & 2,550 \\\text { Bank charge for check printing } & 60 \\\text { Outstanding checks } & 6,000 \\\text { NSF check } & 510\end{array}$ The adjusted cash balance per books on October 31 is

A) $14,130.
B) $12,030.
C) $8,580.
D) $14,580.