A company received a bank statement with a balance of $6,100. Reconciling items included a bookkeeper error of $400—a $400 check recorded as $800—two outstanding checks totaling $810, a service charge of $24, a deposit in transit of $270, and interest revenue of $21. What is the adjusted bank balance?
A) $5,205
B) $5,160
C) $4,757
D) $5,560
D) $5,560
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