Russel Company Assembled the Following Information in Completing Its March

Multiple Choice

Russel Company assembled the following information in completing its March bank reconciliation: $$\begin{array} { l r } \text { Balance per bank } & \$ 11,460 \\\text { Outstanding checks } & \$ 2,325 \\\text { Deposits in transit } & \$ 3,750 \\\text { NSF check } & \$ 240 \\\text { Bank service charge } & \$ 75 \\\text { Cash balance per books } & \$ 13,200\end{array}$$ As a result of this reconciliation, Russel will

A) reduce its cash account by $1,425.
B) reduce its cash account by $75.
C) increase its cash account by $165.
D) reduce its cash account by $315.