In preparing its bank reconciliation at March 31, Mountainview Company has the following information: Cash balance per bank statement $148,200 Cash balance per general ledger 152,000 Deposits in transit 23,000 Outstanding checks 23,000 Deposit erroneously recorded by bank in Mountainview's account of March 12 1,000 Bank service charges for March NSF check returned by bank 4,600 200 What is the proper cash balance at March 31 for balance sheet purposes? Select one: A. $147,000 O B. $143,000 C. $147,200 O D. $148,200