A Company Received a Bank Statement with a Balance of $6,400

Multiple Choice

A company received a bank statement with a balance of $6,400. Reconciling items included a bookkeeper error of $400-a $400 check recorded as $800-two outstanding checks totaling $830, a service charge of $24, a deposit in transit of $260, and interest revenue of $21. What is the adjusted bank balance?

A) $5,475
B) $5,430
C) $5,027
D) $5,830