Vida Corporation Gathered the Following Reconciling Information in Preparing Its

Multiple Choice

Vida Corporation gathered the following reconciling information in preparing its July bank reconciliation: $$\begin{array} { | l | r | } \hline \text { Cash balance per books, July 31 } & \$ 3,500 \\\hline \text { Deposits in transit } & 150 \\\hline \text { Electronic collection of account receivable } & 850 \\\hline \text { Bank charge for cheque printing } & 20 \\\hline \text { Outstanding cheques } & 2,000 \\\hline \text { NSF cheque } & 170 \\\hline\end{array}$$ The adjusted cash balance per books at July 31 is

A) $4,160.
B) $4,010.
C) $2,460.
D) $2,310.