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Dent Company's unadjusted bank balance at March 31, 2014 is $3,000. The bank reconciliation revealed outstanding checks amounting to $500 and deposits in transit of

Dent Company's unadjusted bank balance at March 31, 2014 is $3,000. The bank reconciliation revealed outstanding checks amounting to $500 and deposits in transit of $300. Based on this information, Dent's true cash balance is:

A. $2,700.

B. $2,800.

C. $2,900.

D. $3,100.

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