Ginko Inc. is a Japanese firm located in Sapporo. On June 30, The firm has the following bank information: cash balance per bank JPY 1,800,000; outstanding checks JPY 340,000; deposits in transit JPY 275,000; credit memo for interest JPY 75,000; bank service charge JPY 10,000. Calculate the firm's adjusted cash balance on June 30!

Select one:

a. JPY 1,810,000

b. JPY 1,865,000

c. JPY 1,800,000

d. JPY 1,735,000