At March 31, Cummins Company Had an Unadjusted Balance in Its

Multiple Choice

At March 31, Cummins Company had an unadjusted balance in its cash account of $10,400. At the end of March, the company determined that it had outstanding checks of $900, deposits in transit of $600, a bank service charge of $20, and a NSF check from a customer for $200. What is the true cash balance at March 31?

A) $10,100
B) $10,180
C) $10,380
D) $9,880