A Company's Cash Ledger Shows an Ending Balance of $4,000

Multiple Choice

A company's cash ledger shows an ending balance of $4,000. Reconciling items included a bookkeeper error of $100 (a $500 check recorded as $600) , two outstanding checks totaling $820, a service charge of $25, a deposit in transit of $280, and interest revenue of $31. What is the adjusted book balance?

A) $3,894
B) $3,460
C) $4,106
D) $4,540