Higgins Company Gathered the Following Reconciling Information in Preparing Its

Multiple Choice

Higgins Company gathered the following reconciling information in preparing its October bank reconciliation: $\begin{array}{lr}\text { Cash balance per books, } 10 / 31 & \$ 16,800 \\\text { Deposits in transit } & 600 \\\text { Notes receivable and interest collected by bank } & 3,400 \\\text { Bank charge for check printing } & 80 \\\text { Outstanding checks } & 8,000 \\\text { NSF check } & 680\end{array}$ The adjusted cash balance per books on October 31 is

A) $18840.
B) $16040.
C) $11440.
D) $19440.