The Following Information Was Available to the Accountant of Horton

Multiple Choice

The following information was available to the accountant of Horton Company when preparing the monthly bank reconciliation: $\begin{array}{c}\begin{array}{|l|} \hline \text { Outstardirg cheques: } &\\ \hline \text { } &\\ \hline \text { Bark service charges } &\\ \hline \text { Deposits in trarsit } &\\ \hline \text { Interest received from bark} &\\\hline \text { Customer cheque returned by bark as NSF } &\\ \hline \text { Cash balance per bark statement} &\\\hline \text { Cash balarice per books (prior to reconciliation) } &\\\hline \end{array}\begin{array}{r|}\hline \# 643 \text {for} \$ 50 \\\hline \# 651 \text {for} \$ 43 \\\hline \$25\\\hline \$190\\\hline \$5\\\hline \$20\\\hline \$975\\\hline \$660\\\hline \end{array}\end{array}$ The amount of cash that should appear on the balance sheet following completion of the reconciliation and adjustment of the accounting records is:

A) $660
B) $640
C) $620
D) $305