In preparing its bank reconciliation for the month of April 2019, DEF, Inc. has available the following information. Balance per bank statement, 4/30/19: $78,400 NSF check returned with 4/30/19 bank statement: $940 Deposits in transit, 4/30/19: $10,000 Outstanding checks, 4/30/19: $10,400 Bank service charges for April: $60 What should be the adjusted cash balance at April 30, 2019? O $77,060. $78,000. $77,400. $78,200