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19. In preparing its bank reconciliation for the month of December 2019, Copper, Inc. has available the following information. Balance per bank statement, 12/31/19 $65,000 NSF check returned with 12/31/19 bank statement 500 Deposits in transit, 12/31/19 5,000 Outstanding checks, 12/31/19 7,500 Check # 433 recorded in books to vendor for $320 cleared through bank at $230. Customer's check received recorded in books for $450 cleared through bank at $540. Bank service charges for December 50 What should be the adjusted cash balance at December 31, 2019? a. $65,000 b. $67,500. c. $77,500. d. $78,200