Nilson Company Gathered the Following Reconciling Information in Preparing Its

Multiple Choice

Nilson Company gathered the following reconciling information in preparing its August bank reconciliation: $$\begin{array} { l r } \text { Cash balance per books, } 8 / 31 & \$ 28,000 \\\text { Deposits in transit } & 1,200 \\\text { Notes receivable and interest collected by bank } & 6,800 \\\text { Bank charge for check printing } & 160 \\\text { Outstanding checks } & 16,000 \\\text { NSF check } & 1,360\end{array}$$ The adjusted cash balance per books on August 31 is

A) $33280.
B) $32080.
C) $18400.
D) $19680.