In Preparing Its August 31, 2022 Bank Reconciliation, Oakley Corp

In preparing its August 31, 2022 bank reconciliation, Oakley Corp. has available the following information: $\begin{array}{lr}\text { Balance per bank statement, } 8 / 31 / 22 & \$ 65,490 \\\text { Deposit in transit, } 8 / 31 / 22 & 10,170 \\\text { Return of customer's check not sufficient funds, } 8 / 30 / 22 & 1,800 \\\text { Outstanding checks, } 8 / 31 / 22 & 5,820 \\\text { Bank service charges for August } & 350\end{array}$ At August 31, 2022, Oakley's adjusted cash balance is

A) $59,670.
B) $59,320.
C) $69,840.
D) $61,140.