Jeter Company Developed the Following Reconciling Information in Preparing Its

Multiple Choice

Jeter Company developed the following reconciling information in preparing its September bank reconciliation: $\begin{array}{lr}\text { Cash balance per bank, } 9 / 30 & \$ 15,400 \\\text { Note receivable collected by bank } & 8,400 \\\text { Outstanding checks } & 12,600 \\\text { Deposits in transit } & 6,300 \\\text { Bank service charge } & 105 \\\text { NSF check } & 1,680\end{array}$
Using the above information, determine the cash balance per books (before adjustments) for the Jeter Company.

A) $13,685
B) $21,700
C) $2,485
D) $21,000