At March 31, Cummins Co. had a balance in its cash account of $10,400. At the end of March the c transit of $600, a bank service charge of $20, and an NSF check from a customer for $200. The tru $10,100 $10,180 $10,380 $9,880 While performing its monthly bank reconciliation, the bookkeeper for the Grace Corporation noted that recorded in the company books as $900. Which of the following shows the effect of the correcting entry Assets = Liab. + Equity Rev. Expenses = Net Inc. ABCD A. 90 NA + 90 90 NA 990 NA + 990 990 NA C. NA NA + NA NA NA D. NA NA + NA NA NA NA 3388 90 90 NA Option A Option B Option C Option D 000