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Nilson Company gathered the following reconciling information in preparing its August bank reconciliation: Cash balance per books, 8/31 $21,000 Deposits in transit 900 Notes receivable

Nilson Company gathered the following reconciling information in preparing its August bank reconciliation:

Cash balance per books, 8/31 $21,000
Deposits in transit 900
Notes receivable and interest collected by bank 5,100
Bank charge for check printing 120
Outstanding checks 12,000
NSF check 1,020

The adjusted cash balance per books on August 31 is

$13,800.
$24,060.
$24,960.
$14,760.

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