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In reconciling a bank statement, the bank statement balance is $ 1 , 0 0 0 and the balance per books is $ 1 ,

In reconciling a bank statement, the bank statement balance is $1,000 and the balance per books is $1,205. A bank service charge is $15; a deposit in transit totals $500, and outstanding checks total $300. The adjusted book balance is
a. $1,205.
b. $1,505.
c. $1,490.
d. $1,190.
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