Concord Corporation assembled the following information in completing its March bank reconciliation: Balance per bank Outstanding checks Deposits in transit NSF check Bank service charge Cash balance per books $15300 $3100 $5000 $320 $100 $17620 As a result of this reconciliation, Concord will O reduce its cash account by $100. increase its cash account by $220. O reduce its cash account by $1900. reduce its cash account by $420