Findlay, Inc.s April bank statement shows an April 30 balance of $10,240. Prior to reconciliation, its books show a cash balance of $11,020. The information below pertains to Findlay, Inc.

Deposits in transit $1,600

Checks outstanding 930

Bank service charge 20

Error in Findlays records understating cash disbursement 360

Check of another company charged erroneously against

Findlays bank account 230

Bank statement shows bank collected a note receivable

And interest income for Findlay 500

The reconciled cash balance at April 30 on the bank reconciliation should be:

a. $12,070

b. $9,340

c. $10,910

d. $11,140