While Preparing the April 30 Bank Reconciliation,the Accountant Identifies the Following

Multiple Choice

While preparing the April 30 bank reconciliation,the accountant identifies the following items: company's balance according to the general ledger,$15,000; outstanding cheques,$2,500; bank service charge,$15; a customer's NSF cheque returned by the bank,$100.What is the company's adjusted cash balance at April 30?

A) $12,385
B) $12,500
C) $14,885
D) $17,385