Dr$.$ Solo is preparing a single journal entry for December $31,2022.$ The bank statement shows a balance of $$10,500$ on that day. Three checks were made out on that day: one for $$250$ for medical supplies, the second for $$175$ for computer software, and the third for $$105$ for hand sanitizers. A deposit for $$9,000$ is not showing on the bank statement. For December, the bank has credited interest to the account for $$85$ and charged a bank service fee of $$55.$ There is a non$-$sufficient funds check for $$55\mathrm{.}00.$ You will prepare the journal entry to record and complete the bank reconciliation to determine the adjusted cash balance per the facility's accounting records. What is the cash balance per accounting records?"a$.$ $$18,995$

b$.$ $$20,995$

c$.$ $$17,995$

d$.$ $$21,995$