28. At the end of the month, CoziRozi Co has a cash balance of $16,060 according to the trial balance and a bank balance of $18,200 per the bank statement. The company made an EFT payment of $700 for utilities, had $360 in checks that had not yet reached the bank, a $760 deposit in transit, a $2,510 bank collection, EFT rent revenue of $1,200, a $20 bank service charge and a $450 NSF check. What is the adjusted cash balance? (4) a. $16,060 b. $18,200 c. $18,600 d. $17,540