Oliver Company's unadjusted book balance at June 30 th is $8,800. The company's bank statement reveals bank service charges of $45. Two credit memos are included in the bank statement: one for $900, which represents a collection that the bank made for Oliver, and one for $50, which represents the amount of interest that Oliver had earned on its interest-bearing account in June. The accountant also identifies $200 in outstanding checks. Based on this information, Oliver's true cash balance is: a) $9,650. b) $9,795. c) $9,705. d) $9,505