In Preparing Its August 31, 2011 Bank Reconciliation, Acme Corp

In preparing its August 31, 2011 bank reconciliation, Acme Corp.has available the following information: $\begin{array}{lr}\text { Balance per bank statement, } 8 / 31 / 11 & \$ 21,650 \\\text { Deposit in transit, } 8 / 31 / 11 & 3,900 \\\text { Return of customer's check not sufficient funds, } 8 / 30 / 10 & 600 \\\text { Outstanding checks, } 8 / 31 / 11 & 2,750 \\\text { Bank service charges for August } & 100\end{array}$ At August 31, 2011, Acme's adjusted cash balance is

A) $22,800.
B) $22,200.
C) $22,100.
D) $20,500.