Adler Company Developed the Following Reconciling Information in Preparing Its

Multiple Choice

Adler Company developed the following reconciling information in preparing its December bank reconciliation: $$\begin{array} { l r } \text { Cash balance per bank, } 12 / 31 & \$ 20,000 \\\text { Note receivable collected by bank } & 10,000 \\\text { Outstanding checks } & 15,000 \\\text { Deposits in transit } & 7,500 \\\text { Bank service charge } & 125 \\\text { NSF check } & 2,000\end{array}$$ Using the above information, determine the cash balance per books (before adjustments) for the Adler Company.

A) $4,625.
B) $27,500.
C) $14,625.
D) $20,000.