6. Use the following data to answer the question presented below for Raines Corp.'s preparation of a bank reconciliation on October 31, 2014:

Bank statement balance	$30,700
Raines' book balance (before adjustments)	?
Outstanding checks	4,200
NSF checks	400
Service charges	300
Deposits in transit	3,100
Interest earned on checking account	100

What is the net amount of the increase or decrease in Raines' cash balance which must be recorded as a result of the adjustments identified by the bank reconciliation?

a. $300 decrease

b. $600 decrease

c. $400 decrease

d. $100 decrease