In the process of reconciling its bank statement for April, Donahue Enterprises' accountant compiles the following information:
Cash balance per company books on April.........................................................$ 6,185
Deposits in transit at month-end.....................................................................$ 1,480
Outstanding checks at month-end......................................................................$ 800
Bank charge for printing new checks..................................................................$ 135
Note receivable and interest collected by bank on Donahue's behalf.............................$ 590
A check paid to Donahue during the month by a customer is returned by the bank as NSF...$ 660
The adjusted cash balance per the books on April 30 is:
a) $3,700
b) $5,980
c) $5,660
d) $6,640
e) $7,980