Derek Company gathered the following reconciling information in preparing its September bank reconciliation:

Cash balance per books, 9/30	$3,365
Deposits in transit	300
Notes receivable and interest collected by bank	853
Bank charge for check printing	27
Outstanding checks	1,588
NSF check	132

Find the adjusted cash balance per books on September 30.

Select the correct answer.

$4,059

$2,771

$2,077

$2,903