Flynn Company's monthly bank statement showed the ending balance of cash of $18,500. The bank reconciliation for the period showed an adjustment for a deposit in transit of $1,500, outstanding checks of $2,000, a NSF check of $700, bank service charges of $30 and the EFT from a customer in payment of the customer's account of $1,500.

Use the information above to answer the following question. What is the up-to-date ending Cash balance?

a. $18,000b. $17,230c. $19,000d. $19,270