QUESTION $48$

In preparing its August $31,2020$ bank reconciliation, Bing Corp. has available the following information:

Balance per bank statement, $8/31/20$

Deposit in transit, $8/31/20$

Return of customer's check for insufficient funds, $8/30/20$

Outstanding checks, $\frac{8}{31}\frac{?}{20}$

Bank service charges for August

$$25,650$

$3,900$

$600$

$2,750$

$100$

At August $31,2020,$ Bing's correct cash balance is

A$.$ $$26,200$

B$.$ $$26,100.$

C$.$ $$26,800.$

D$.$ $$24,500.$