Dreammaker Kitchens
the Following Information Relates to the Company's November

Dreammaker Kitchens
The following information relates to the company's November bank reconciliation:
$\begin{array}{llr} \text { Bank statement balance} &\$10,700\\ \text { Unadjusted cash balance according to company records } &?\\ \text { Deposit in transit } &2,100\\ \text { Outstanding cheques} &1,200\\ \text { Bank service charges } &300\\ \text { Interest earned on the bank account } &100\\ \text { Customer's NSF cheque returned by the bank } &400\\\end{array}$

-Refer to the figure Dreammaker Kitchens.As a result of the bank reconciliation process,what is the net decrease in cash that must be recorded on the company's books?

A) $100
B) $300
C) $400
D) $600