In preparing its bank reconciliation at March 31, Mountain Company has the following information: Cash balance per bank statement $74,100 Cash balance per general ledger 76,000 Deposits in transit 11,500 Outstanding checks 11,500 Deposit erroneously recorded by bank in Mountain's account on March 12 500 Bank service charges for March 100 NSF check returned by bank 2,300 What is the proper cash balance at March 31 for balance sheet purposes? Question 4 options: A) $73,600 B) $71,500 C) $74,100 D) $73,500