Taylor Corp identified the following data in preparing a bank reconciliation on October 31, 2016. Bank statement balance $29,600 Taylor's book balance (before adjustments) ? Outstanding checks 3,100 NSF checks 300 Service charges 200 Deposits in transit 2,200 Interest earned on checking account 100 What is the net amount of the adjustments to Taylor's cash balance as a result of the bank

reconciliation?
a. No amounts need to be recorded
b. $400 increase
c. $400 decrease
d. $900 decrease


c

Business

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