Cawthra Limited Gathered the Following Reconciling Information in Preparing Its

Multiple Choice

Cawthra Limited gathered the following reconciling information in preparing its June bank reconciliation: $$\begin{array} { | l | r | } \hline \text { Cash balance per books, June 30 } & \$ 12,000 \\\hline \text { Electronic collection of account } & 6,000 \\\hline \text { Outstanding cheques } & 9,000 \\\hline \text { Deposits in transit } & 4,500 \\\hline \text { Bank service charge } & 75 \\\hline \text { NSF cheque } & 1,200 \\\hline\end{array}$$ The adjusted cash balance per books at June 30 is

A) $8,775.
B) $12,000.
C) $16,500.
D) $16,725.