The Following Information Is Available for Juno Company for the Month

Multiple Choice

The following information is available for Juno Company for the month ending June 30, 2019.
• Balance as per the bank statement is $12,000.
• Balance as per books is $10,400.
• Check #506 for $1,400 and check #510 for $800 were not shown on the June 30, bank statement.
• A deposit in transit of $2,541 had not been received by the bank when the bank statement
$$\text { was generated. }$$ • A bank debit memo indicated an NSF check for $90 written by Jane Smith to Juno Company
$$\text { on June } 13$$ • A bank credit memo indicated a note collected by the bank of $2,000 and interest revenue
$$\text { of } \$ 51 \text { on June } 20$$ • The bank statement indicated service charges of $20.
What is the adjusted book balance?

A) $12,361
B) $12,341
C) $8,251
D) $8,200