Border Company's Cash account had a balance of $962 on August 31. This included a bank deposit of $87 that was in transit. The August 31 bank statement contained the following information:

Bank statement balance	$1,089
NSF check	16
Bank service charge	7
Collection of notes receivable	68

Border also had checks outstanding of $169. What is Border's adjusted cash balance at August 31?

a.$1,007

b.$940

c.$1,089

d.$920