159. Tang Company assembled the following information in completing its June bank reconciliation: balance per bank HK$21.460; outstanding checks HK$12,325; deposits in transit HK$13,750; NSF check HK$2,240; bank service charge HK$85; cash balance per books HK$25,210. As a result of this reconciliation, Tang will a. Reduce its cash account by $3,750. b. Increase its cash account by $1,425. C. Increase its cash account by $2,240. d. Reduce its cash account by 2,325