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According to the accounting books of Norman Co . the balance of the bank account is 2 7 . 2 5 0 TL as of

According to the accounting books of Norman Co. the balance of the bank account is 27.250 TL as of 31.12.2014. Norman Co. received a bank statement as of 31.12.2014 showing a balance of 26.810 TL. After the review of the bank statement, the reasons of the difference with the companys books have been found as following:
- Outstanding checks that the bank has not received yet were 2.040 TL
- The account was charged by the bank 125 TL for banking services.
- Norman Co.s note for 800 TL and interest of 20 TL had been collected on December 30. Bank also made a charge of 5 TL on note collection.
- Receipts on December 31 not deposited totaled for 2.915 TL.
- A customer check of 255 TL had been returned and marked as Not Sufficient Fund (NSF) check What is the correct cash (bank) balance?
a)27.685
b)27.430
c)28.125
d)27.940

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