Karlin Company Gathered the Following Reconciling Information in Preparing Its

Karlin Company gathered the following reconciling information in preparing its April bank reconciliation: $\begin{array}{lr}\text { Cash balance per books, } 4 / 30 & \$ 17,600 \\\text { Deposits in transit } & 2,400 \\\text { Notes receivable and interest collected by bank } & 5,920 \\\text { Bank charge for check printing } & 200 \\\text { Outstanding checks } & 12,000 \\\text { NSF check } & 1,120\end{array}$ The adjusted cash balance per books on April 30 is

A) $24,600.
B) $23,520.
C) $22,200.
D) $24,440.