In preparing its bank reconciliation for the month of April, Century, Inc. has available the following information: Balance per bank statement, 4/30 $78,925 NSF check returned with 4/30 bank statement 450 Deposits in transit, 4/30 12,000 Outstanding checks, 4/30 10,000 25 Erroneous Bank charge (deduction) What is the correct balance of cash at April 30? Select one: O a. $81,400 O b. $80,950 O c. $80,500 O d. $80,925 O e. $81,350