In preparing its August 31 bank reconciliation, Apex Corp. has available the following balance per bank and reconciling items:

The 8/31 unadjusted cash balance per books is:

Select one:

a.

$ 19,350

b.

$18,550

c.

$18,650

d.

$19,550

e.

$17,750

Balance per bank Deposit in transit Return of customer's check for insufficient funds Outstanding checks Collection from customer by bank $ 18,450 3,250 100 2,750 500