Figure a
A Treasurer Preparing the October Bank Reconciliation Identified

Figure A
A treasurer preparing the October bank reconciliation identified the following items:
$\begin{array}{lr}\text { Cash balance per the company's records } & \$ 32,800 \\\text { Deposits in transit } & 4,300 \\\text { Outstanding cheques } & 2,200 \\\text { Interest earned on the chequing account } & 100 \\\text { NSF cheque from customer } & 400\end{array}$
-Refer to Figure A.What is the company's adjusted cash balance at October 31?

A) $32,500
B) $32,800
C) $34,600
D) $34,900