On May 31, Money Corporation's Cash account showed a balance of $14,500 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	$	2,250
Deposits outstanding		2,800
NSF check		140
Service fees		45

Error: Money Corp. wrote a check for $90 but recorded it incorrectly for $900.

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

Multiple Choice

• $15,125.

• $15,050.

• $14,315.

• $13,325.