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Heath Company gathered the following reconciling information in preparing its July bank reconciliation: Cash balance per books, 7/31 $7,000 Deposits in transit 200 Notes receivable

Heath Company gathered the following reconciling information in preparing its July bank reconciliation:

Cash balance per books, 7/31

$7,000

Deposits in transit

200

Notes receivable and interest collected by bank

800

Bank charge for check printing

20

Outstanding checks

1,900

NSF check

180

The adjusted cash balance per books on July 31 is

A.

$7,400.

B.

$5,700.

C.

$5,900.

D.

$7,600.

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