$$Case $($A$)$Case $($B$)$Case $($C$)$Beginning Balance $($BB$)$$ $65,300$$ $60,340?$Ending Balance $($EB$)61,800?14,300$Transferred In $($TI$)189,60080,03065,700$Transferred Out $($TO$)?76,92067,800$

For Case $($C$)$ above, what is the Beginning Balance $($BB$)?$

Multiple Choice

$$16,400$

$$2,150$

$$12,050$

$$14,250$