In Preparing Its Bank Reconciliation for the Month of April

In preparing its bank reconciliation for the month of April 2022, Sells, Inc. has available the following information. $\begin{array}{lr}\text { Balance per bank statement, } 4 / 30 / 22 & \$ 40,290 \\\text { NSF check returned with } 4 / 30 / 22 \text { bank statement } & 1,450 \\\text { Deposits in transit, } 4 / 30 / 22 & 10,200 \\\text { Outstanding checks, } 4 / 30 / 22 & 15,060 \\\text { Bank service charges for April } & 60\end{array}$ What should be the adjusted cash balance at April 30, 2022?

A) $33,920.
B) $33,980.
C) $35,370.
D) $35,430.