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Marjorie Company's cash balance per the books at the end of the month was $ 8 , 6 0 0 . After comparing the company's

Marjorie Company's cash balance per the books at the end of the month was $8,600. After comparing the company's records with the monthly bank statement, Marjorie's accountant identified the following reconciling items: outstanding checks, $800; deposits in transit, $700; bank service charge, $30; and NSF check, $100. The bank collection of a note receivable was $1,200 plus interest of $150. There also was an EFT payment of $110. What is the adjusted book balance at the end of the month?
A. $9,820
B. $9,670
C. $9,710
D. $8,500
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