If the Month-End Bank Statement Shows a Balance Of $¥ 360,000$

Multiple Choice

If the month-end bank statement shows a balance of $¥ 360,000$ , outstanding checks are $¥ 120,000$ , a deposit of $¥ 40,000$ was in transit at month end, and a check for $¥ 5,000$ was erroneously charged by the bank against the account, the correct balance in the bank account at month end is

A) $\quad ¥ 275,000$ .
B) $\quad ¥ 285,000$ .
C) $\quad ¥ 205,000$ .
D) $\quad ¥ 435,000$ .