Use the Following Data to Answer the Question Presented Below

Multiple Choice

Use the following data to answer the question presented below for Raines Corp.'s preparation of a bank reconciliation on October 31, 2016: ? $$\begin{array} { l r } \text { Bank statement balance } & \$ 30,700 \\\text { Raines' book balance (before adjustments) } & ? \\\text { Outstanding checks } & 4,200 \\\text { NSF checks } & 400 \\\text { Service charges } & 300 \\\text { Deposits in transit } & 3,100 \\\text { Interest earned on checking account } & 100\end{array}$$ ?
What is the net amount of the increase or decrease in Raines' cash balance which must be recorded as a result of the adjustments identified by the bank reconciliation?

A) $100 decrease
B) $300 decrease
C) $400 decrease
D) $600 decrease