If the bank statement at the end of the month shows a balance of IDR 360 million, checks are still in circulation IDR 120 million, deposits in transit worth IDR 40 million and checks worth IDR 5 million are charged by the bank to the company account, what is the correct balance of the bank account at the end of the month? A. IDR 275.000.000 B. IDR 285.000.000 C IDR 205.000.000 D. IDR 435.000.000