Gem Inc. gathered the following reconciling information in preparing its January bank reconciliation: Cash balance per books, January 31: $6,000; Deposits in transit: $2,500; E-transfer from a customer: $1,300; Bank service charge: $20; Outstanding cheques: $2,100; and NSF cheque received from a customer: $350. The adjusted cash balance per books at January 31 is: a) $7,280 b) $6,400 c) $6,930 d) $6,950 e) $7330