On May 31, Company Alfa's general ledger shows a cash balance of $5,123. The May 31 bank statement shows a balance of $4,905. Other information is as follows: a) A May31 deposit of $300 does not appear on the bank statement; but a $3 service charge does; b) A customer's $40 insufficient funds (NSF) check has been returned with the bank statement; c) Outstanding checks of $10,$15, and $100 are identified on May31. What is the correct cash balance on May 31 ? A. $4,905 B. $5,080 C. $5,166 D. $5,204