Delco Construction the Following Items Relate to the Company's March

Multiple Choice

Delco Construction The following items relate to the company's March bank reconciliation:
$\begin{array}{ll} \text { Bank statement balance } &\$ 29,600 \\ \text { Unadjusted cash balance ac cording to company records } &? \\ \text { Deposit in trensit } &2,200 \\ \text { Outstanding checks } &3,100 \\ \text { Bank service charges } &200 \\ \text { Interest earned on the bank account } &100 \\ \text { Customen's NSF check returned by the bank } &300\end{array}$
-Refer to Delco Construction.What is net amount of the adjustments to the company's cash balance as a result of the bank reconciliation?

A) $400 increase
B) $400 decrease
C) $900 increase
D) No adjustments are needed.