In preparing its August 31, 2016 bank reconciliation, Oakley Corp. has available the following information: Balance per bank statement, 8/31/16 $65,490 Deposit in transit, 8/31/16 10,170 Return of customer's check not sufficient funds, 8/30/16 1,800 Outstanding checks, 8/31/16 5,820 Bank service charges for August 350 At August 31, 2016, Oakley's adjusted cash balance is Select one: a. $59,320. O b. $61,140. O c. $59,670 O d. $69,840