Jamison Company gathered the following reconciling information in preparing its June bank reconciliation: Cash balance per bank, 6/30 $12,650 Note receivable collected by bank 7,076 Outstanding checks 8,040 Deposits-in-transit 3,185 Bank service charge 200 NSF check 1,278 Using the above information, determine the cash balance per books (before adjustments) for Jamison Company. Oa. $18,248 Ob. $2,197 Oc. $13,393 Od. $7,795