The Set of Items Below Was Identified in Preparing a Bank

Multiple Choice

The set of items below was identified in preparing a bank reconciliation for Mars Corp.as of August 31,2017. ?
$$\begin{array} { l r } \text { Bank statement balance } & \$ 19,500 \\\text { Mars's book balance (before adjustments) } & ? \\\text { Outstanding checks } & 2,700 \\\text { Customer's NSF check } & 350 \\\text { Service charges } & 100 \\\text { Deposit in transit } & 1,000 \\\text { Interest earned on checking account } & 60\end{array}$$ Mars Corp.'s balance per books before the reconciliation is

A) $17,410.
B) $17,900.
C) $18,190.
D) $18,310.