Nilson Company gathered the following reconciling information in preparing its August bank reconciliation:
Cash balance per books, 8/31.................................................................$21,000
Deposits in transit....................................................................................900
Notes receivable and interest collected by bank..............................................5,100
Bank charge for check printing....................................................................120
Outstanding checks.............................................................................12,000
NSF check.........................................................................................1,020
The adjusted cash balance per books on August 31 is
$13,800.
$24,060.
$24,960.
$14,760.