16) Boilermaker Company's unadjusted book balance at SEPT 30 is $ 20,431. The company's bank statement reveals bank service charges of $45. Two credit memos are included in the bank statement: one for $900, which represents a collection that the bank made for Boilermaker, and one for $50, which represents the amount of interest that Boilermaker had earned on its interest- bearing account in June. What is the true cash balance? A) $20,431 B) $20,386 C) $21,336 D) $19,436