Assume that bank statement balance on June 30, 2020 is 20,500 SR and balance of cash in the general ledger on June 30, 2020 is 15,500 based on the following information, what is the adjusting entry to reconcile balances of cash?

• The bank add interest income 1000 SR
• Deposit in transit of 5,000 SR.
• The bank returned a customers NSF check for 500 SR received as payment on account receivable.
• Outstanding checks totaled 2,000.

	a.	Debit interest income 1000 SR, cash 500 SR. Credit cash 1000 SR, accounts receivable 500 SR
	b.	Debit NSF check 500, credit cash.
	c.	Debit cash 1000 SR, accounts receivable 500 SR, Credit Interest income 1000 SR, cash 500 SR.
	d.	Debit NSF check for 500, credit cash.