Lima, Inc.s April bank statement shows an April 30 balance of $20,480. Prior to reconciliation, its books show a cash balance of $22,040. The information below pertains to Lima, Inc. Deposits in transit $3,200 Checks outstanding 1,860 Bank service charge 40 Error in Lima's records understating cash disbursement 720 Check of another company charged erroneously against Lima's bank account 460 Bank statement shows bank collected a note receivable and interest income for Lima 1,000 The reconciled cash balance at April 30 on the bank reconciliation should be: Select one: A. $22,280 B. $24,140 C. $18,680 D. $21,820