Based on the bank reconciliation at the end of February 2021, you determined the following: Unadjusted cash balance per company books $35,600 Outstanding cheques in February 12,000 A cheque received from a customer was returned NSF 5,200 by the bank Bank service charges for the month of February 1110 Interest collected by the bank, not recorded by the 1,800 company yet February 28 deposits not recorded on the bank 5,420 statement The adjusted cash balance per the company books at the end of February 2021 is Select one: O a. $25,510 O b. $28,490 O c. $32,090 d. $35,710