Dent Company's Unadjusted Bank Balance at March 31,2012 Is $3,000

Dent Company's unadjusted bank balance at March 31,2012 is $3,000.The bank reconciliation revealed outstanding checks amounting to $500 and deposits in transit of $300.Based on this information,Dent's true cash balance is:

A) $3,100.
B) $2,700.
C) $2,800.
D) $2,900.