The Following Information Is Available for Jade Company for the Month

Multiple Choice

The following information is available for Jade Company for the month ending 30 June 2016. ∙ Balance as per the bank statement is $11,700.
∙ Balance as per books is $10,400.
∙ Cheque #506 for $1300 and cheque #510 for $800 were not shown on the 30 June bank statement.
∙ A deposit in transit of $3000 had not been received by the bank when the bank statement was generated.
∙ A bank debit memo indicated a dishonoured cheque for $70 written by Jane Smith to Jade Company on 13 June.
∙ A bank credit memo indicated bank collections of $2200 and interest revenue of $52 on 20 June.
∙ The bank statement indicated service charges of $20.
What is the adjusted book balance?

A) $8352
B) $8300
C) $12,562
D) $12,582