A company received a bank statement showing a balance of $ 78 comma 000 $78,000. Reconciling items included outstanding checks of $ 2 comma 400 $2,400 and a deposit in transit of $ 9 comma 300 $9,300. What is the? company's adjusted bank? balance? A. $ 71 comma 100 $71,100 B. $ 66 comma 300 $66,300 C. $ 68 comma 700 $68,700 D. $ 84 comma 900 $84,900