ABC Company reports an unadjusted cash balance of $4,100 at the end of the month and $5,000 on its bank statement. Reconciling items include deposits in transit of $2,500, outstanding cheques of $3,500, and service charges of $100. What is the company's adjusted cash balance? a. $5,000 O b. $4,000 O c. $3,900 O d. $4,100