13. Rielle Corp.'s unadjusted bank balance as of October 31, 2019 is $34,300. A review of the October bank statement and the cash account activity reveals the following

Outstanding checks $3,750

Unadjusted book balance, 10/31 28,640

Bank charges, October 40

Deposits in transit 10,625

Bank collections of A/R 13,750

NSF check written by one

Rielles customers 1,175

Based on this information, what is Rielle's true cash balance as of October 31, 2019?

1. $44,925

2. $32,350

3. $27,425

4. $41,175