On May 31st, Company O's General ledger shows a cash balance of $5123. The May 31 bank statement shows a balance of $4905. Other information is available as follows:

1. A May 31 deposit of $300 does not appear on the bank statement; but a $3 service charge does.

2. A customer's $40 insufficient funds check has been returned with the bank statement.

3. Outstanding checks of $10, 15 and $100 are identified on May

What is the correct cash balance for May 31?

A. $4905 B $5080 C $5166 D.$5204