A company received a bank statement with a balance of $6,400. Reconciling items included a

bookkeeper error of $400a $400 check recorded as $800two outstanding checks totaling $830, a

service charge of $24, a deposit in transit of $260, and interest revenue of $21. What is the adjusted bank

balance?

A) $5,475

B) $5,430

C) $5,027

D) $5,830