Ginko Inc. is a Japanese firm located in Sapporo. The firm's month-end bank statement shows a balance of JPY 72,000,000, outstanding checks are JPY 54,000,000, a deposit of JPY 15,000,000 was in transit at month end, and a check for JPY 3,000,000 was erroneously charged by the bank against the account. Calculate the correct balance in the bank account at month end!

a. JPY 114,000,000.

b. JPY 36,000,000.

c. JPY 72,000,000.

d. JPY 33,000,000.