On September 30, the Books of Goel Company Indicates a Balance

Multiple Choice

On September 30, the books of Goel Company indicates a balance in the Cash account of $11,034. Determine the adjusted balance on the basis of the following reconciling items:
(a) Deposits of cash sales of $972 had been erroneously recorded in the cash receipts journal as $927.
(b) Deposits in transit not recorded by bank, $1,500.
(c) Bank debit memorandum for service charges, $75.
(d) Bank credit memorandum for note collected by bank, $8,550, including $150 interest.
(e) Bank debit memorandum for $654 NSF (not-sufficient-funds) check from Varrat White, a customer.
(f) Checks outstanding, $6,600.

A) $18,792
B) $13,800
C) $18,900
D) $20,400