The April 30, 2014 Bank Statement for Tuttle Corporation Shows

The April 30, 2014 bank statement for Tuttle Corporation shows an ending balance of $34,451. The unadjusted cash account balance was $28,350. The accountant for Tuttle gathered the following information:
1) April's deposit in transit was $4,240
2) The bank statement reports a service charge of $39
3) A credit memo included in the bank statement shows interest earned of $95
4) Outstanding checks totaled $10,935
5) The bank statement included a customer's $650 NSF check deposited in April
What is the true cash balance as of April 30, 2014?

A) $27,106
B) $27,756
C) $31,901
D) $31,996