in a bank reconciliation, if the balance in cash per the companys books is 120,000 and the deposit in transit is 10,000 and the outstanding checks are 5000 and the interest revenue is 5,000 and the eft collection is 20,000 and the bank service charge is 1,000 and the nsf check is 14,000, what is the adjusted book balance?

a. 160,000 b. 140,000 c. 120,000 d. 100,000 e. none of the above