At March $31,$ ABC Company has the following information: cash balance per bank $$4500,$ cash balance per books $$5500,$ deposits in transit $$900,$ and Bank service charge $$100($not recorded$).$ Prepare the adjusting entries at March $31.$

Select one:

a$.$

Cash $100$

Miscellaneous Expense $100$

b$.$

Interest Revenue $100$

Cash $100$

c$.$

Cash $100$

Interest Revenue $100$

d$.$

Miscellaneous Expense $100$

Cash $100$

e$.$ All answers are false