38. The cash balance in ABC Company's general ledger is $48,900 and the cash balance shown on its bank statement is $49,800. Reconciling items include outstanding checks totaling $4,800, deposits in transit totaling $7,500, unrecorded bank service charges of $600, and interest revenue shown on the bank statement of $4,200. According to this information, the reconciled balance should be: $48,300 $48,900 $49,800 $52,500