Gordon Ford, Inc. gathered the following reconciling information in preparing its December bank account reconciliation: Cash balance per bank @ 12/31: $10,500 Cash balance per books @ 12/31: $9,610 Reconciling items as of 12/31: Bank memo for bank service fee: $10 Deposits in transit $1,000 Outstanding checks: $1,900 The adjusted cash balance per Gordon Ford, Inc. books on December 31 is: $10,490 $8,710 $9,600 $9,620