Following represent some of the information obtained as a result of comparison of ABC Company's records and the bank statement at the end of May a. The following checks have been issued by ABC Company during the month of May, but the bank does not lint them among the paid checks in the bank statement No 312 $200 No.345 5231 The cash ledger account of ABC shows the con balance as $12,765 as of May 31 ABC Company issues a check (No 347) to pay for utilities expense, $325. The check in socurately cleared by bank tut erroneously recorded in ABC's records as $523 The May bank statement shows a NSF check, 8120 b. d What is adjusted cash balance of ABC Company's cash account in the bank reconciliation prepared as of end of May