In preparing its bank reconciliation for the month of April, Century, Inc. has available the following information:

What is the unadjusted balance per books at April 30?

Select one:

a.

$81,400

b.

$80,925

c.

$80,450

d.

$80,500

e.

$80,000

Balance per bank statement, 4/30 NSF check returned with 4/30 bank statement Deposits in transit, 4/30 Outstanding checks, 4/30 Bank collection from customer $78,925 25 12,000 10,000 450