If the Month-End Bank Statement Shows a Balance of $51,000

Multiple Choice

If the month-end bank statement shows a balance of $51,000, outstanding cheques are $14,000, a deposit of $3,000 was in transit at month end, and a cheque for $800 was erroneously charged by the bank against the account, the correct balance in the bank account at month end is

A) $40,800.
B) $51,000.
C) $28,800.
D) $14,800.