On May 31, Money Corporation's Cash account showed a balance of $17,500 before the bank reconciliation was prepared. After examining the May bank statement and items included with it, the company's accountant found the following items:

Checks outstanding $ 1,850

Deposits outstanding 3,300

Non-sufficient funds check 200

Service fees 100

Error: Money Corporation wrote a check for $105 but recorded it incorrectly for $1,050.

What is the amount of cash that should be reported in the company's balance sheet as of May 31? Multiple Choice

$18,145.

$17,875.

$17,665.

$18,425.