The following information is related to the bank reconciliation of the Acme Company:
Balance per bank statement..................................$1,951.20
Balance per ledger..................................................1,869.60
Deposits in transit......................................................271.20
Outstanding checks...................................................427.80
NSF check...................................................................61.20
Service charges............................................................13.80
The adjusted / correct cash balance is _______________.
a. $1,794.60
b. $1,719.60
c. $1,638.00
d. $1,713.00
e. $1,876.20