Schwinn Company Assembled the Following Information in Completing Its March

Multiple Choice

Schwinn Company assembled the following information in completing its March bank reconciliation: $$\begin{array} { l r } \text { Balance per bank } & \$ 15,280 \\\text { Outstanding checks } & \$ 3,100 \\\text { Deposits in transit } & \$ 5,000 \\\text { NSF check } & \$ 320 \\\text { Bank service charge } & \$ 100 \\\text { Cash balance per books } & \$ 17,600\end{array}$$ As a result of this reconciliation, Schwinn will

A) reduce its cash account by $1,900.
B) reduce its cash account by $100.
C) increase its cash account by $220.
D) reduce its cash account by $420.