Dreammaker Kitchens the Following Information Relates to the Company's November

Multiple Choice

Dreammaker Kitchens The following information relates to the company's November bank reconciliation:
$\begin{array}{ll} \text { Bank statement balance } &\$ 10,700 \\ \text { Unadjusted cash balance from the companys records } &? \\ \text { Deposit in trensit } &2,100 \\ \text { Outstanding checks } &1,200 \\ \text { Bank service charges } &300 \\ \text { Interest earned on the bank account } &100 \\ \text { Customen's NSF check returned by the bank } &400\end{array}$
-Refer to Dreammaker Kitchens.As a result of the bank reconciliation process,what is the net increase or decrease in cash which must be recorded on the company's books?

A) $100 decrease
B) $300 decrease
C) $400 decrease
D) $600 decrease