The treasurer for Kent Enterprises was preparing a bank reconciliation as of October 31, 2012, when the following items were identified: Balance per Kent's company records $32,800 Deposits in transit 4,300 Outstanding checks 2,200 Interest earned on the checking account 100 NSF check from Kent's customer 400 Kent's adjusted cash balance at October 31, 2012, is:
A) $34,600.
B) $34,900.
C) $32,500.
D) $32,800.
C
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