On September 30, the Books of Ravalli Company Indicates a Balance

On September 30, the books of Ravalli Company indicates a balance in the Cash account of $14,700. Determine the adjusted balance on the basis of the following reconciling items:
(a) Deposits of cash sales of $1,368 had been erroneously recorded in the cash receipts journal as $1,296.
(b) Deposits in transit not recorded by bank, $2,000.
(c) Bank debit memorandum for service charges, $100.
(d) Bank credit memorandum for note collected by bank, $11,400, including $200 interest.
(e) Bank debit memorandum for $872 NSF (not-sufficient-funds) check from Bill Smith, a customer.
(f) Checks outstanding, $8,800.

A) $25,056
B) $18,400
C) $25,200
D) $27,200