While preparing the April 30th bank reconciliation for the checking account for Calvin Corporation, the accountant identified the following items: Balance per Calvin's company records $15,000 Outstanding checks 2,500 Bank service charge 15 A customer's NSF check returned by the bank 100 What amount will Calvin report as its actual cash balance at April 30th?

A) $12,385
B) $12,500
C) $14,885
D) $17,385


C

Business

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