30. Central Heating Co. uses a four-column bank reconciliation. The bank reconciliation for May shows $2,000 of deposits in transit. The bank statement for June reveals that the bank recorded receipts totaling $20,400 ($3,200 of which was a note collected from a Central Heating customer). During June, Central recorded $18,000 in deposits. The amount of deposits outstanding for June's reconciliation must be

a.	$ 600
b.	$2,800
c.	$2,400
d.	$4,800