Mendez Company assembled the following information in completing its July bank reconciliation: balance per bank $22,920; outstanding checks $5,640; deposits in transit $7,300; NSF check $420; bank service charge $95; cash balance per books $26,400. As a result of this reconciliation, Mendez will

Select one: a. increase its cash account by $325 b. reduce its cash account by $514. c. reduce its cash account by $95 d. The answer does not exist e. reduce its cash account by $1,660.