A company has the following: Balance per bank, $11,460 Outstanding checks, $2,325 Deposits in transit, $3,750 NSF check, $315 Collect a note, $1,815 Cash balance per books, $11,385 The adjusting entry that the company will journalize as a result of this reconciliation will increase its cash account's balance by $1,815. increase its cash account's balance by $1,500. reduce its cash account's balance by $75. increase its cash account's balance by $165. reduce its cash account's balance by $315