A companys own cash records show a balance of $3,200. After examining the bank statement, the following information is revealed:

Banks balance for cash= $4,000

Deposits outstanding= $2,300

NSF Check= $600

Check Outstanding= $1800

Notes Collected by the bank= $2,000

Service fee charged by the bank= $100

After reconciliation, the correct balance of cash is:

A. $3,700

B. $3,400

C. $4,500

D. $4,800

I know the answer is C. $4,500 but don't know how.