A company is in the process of reconciling its bank account at Dec 31, 20x8. Relevant data is as follows:
	Cash balance per books	$25036
	Items on bank statement that have yet to be adjusted for:
	Bank service charges	116
	Interest revenue	75
	Outstanding cheques at December 31, 20x8	4447
	Deposit in transit at December 31, 20x8	1907
What is the balance per bank at December 31, 20x8?

Select one:

a. $27535

b. $22455

c. $27617

d. $27576