In Preparing Its Bank Reconciliation at April 30, 2020, Delta

In preparing its bank reconciliation at April 30, 2020, Delta Inc. has the following information available:
Balance per bank statement............................................................$45,700
NSF cheque returned with April bank statement .............................420
Deposits in transit..............................................................................2,500
Outstanding cheques..........................................................................16,000
Bank service charges for April.........................................................25
The correct balance of cash at April 30, 2020 is

A) $45,280.
B) $32,200.
C) $48,200.
D) $61,700.