The Cash Account in the Ledger of Hensley Limited Showed

The Cash account in the ledger of Hensley Limited showed a balance of $3,100 at June 30. The bank statement, however, showed a balance of $3,900 at the same date. The only reconciling items consisted of a $700 deposit in transit, a bank service charge of $7, and a large number of outstanding checks.
-Refer to the above data. What is the "adjusted cash balance" at June 30?

A) $3,900.
B) $3,093
C) $7,600
D) Some other amount.