14 Smash Company has asked for your assistance in reconciling the company's 12/31st cash balance and while doing so you discover the following items: Per the December bank statement: (i) $12 of interest income earned in December. (ii) $35 in total for December bank service fees. $15 is the monthly service fee, and $20 extra was assessed due to a $2,300 deposit (made by Smash earlier in December) and reported on the December bank statement as NSF. ($20 + $15 = $35). (iii) Check #2315 represented payment by Smash to a local repair company (Bash Repair Services "BRS") for a December service call on the company's copy machine. The amount charged by Bash for the service call was $353.00 but the clerk, while writing the check, was distracted by chatting with the repair tech and erroneously wrote check #2315 for $335. Unaware of this error the clerk recorded the payment within the accounting records as follows: Repair Expense (dr) $353.00 Cash (cr) $353.00 (iv) Smash noted that $9,000 of checks written in December were not reported on the December bank statement, and check #2280 written for $300, and shown as outstanding in November, was also not included. (v) The last deposit of the month for $4,800, was made after 4 pm on December 31, and was not included on the December bank statement. Assume Smash reported a December 31st unadjusted cash balance of $34,700. What was the cash balance reported on the Bank's December statement? A. $36,895 B. $32,395 C. $36,559 D. $34,700 E. $32,359