A Treasurer Preparing the October Bank Reconciliation Identified the Following

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

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