A company has the following: Cash balance per bank, December 31, $72,700. Note receivable of $1,700 plus $200 of interest collected, $1,900. Outstanding checks, $4,600. Deposits in transit, $2,150. Bank service charges, $50. NSF check, $450. The company erroneously recorded a $1,000 cash payment on its books as a $100 cash payment. Also, the bank erroneously deducted $300 from the company's checking account. The bank should have taken the money from a different customer's account. How much is the adjusted cash balance per bank on December 31? O $70,300 $70,550 O $70,250 $70,100 $69.950