A company is in the process of reconciling its bank account at Dec 31, 20x8. Relevant data is as follows: $31826 Cash balance per books Items on bank statement that have yet to be adjusted for: Bank service charges 181 Interest revenue 90 Outstanding cheques at December 31, 20x8 Deposit in transit at December 31, 20x8 3698 1314 What is the balance per bank at December 31, 20x8 Select one a. $34119 b. $34301 c. $29351 d. $34210