23) A company received a bank statement with a balance of $6,400. Reconciling items included a bookkeeper error of $400a $400 check recorded as $800two outstanding checks totaling $830, a service charge of $24, a deposit in transit of $260, and interest revenue of $21. What is the adjusted bank balance? A) $5,475 B) $5,430 C) $5,027 D) $5,830 Answer: D $5,475 $5,430 $5,027 $5,830