On September 30, the books of Goel Company indicates a balance in the Cash account of $11,034. Determine the adjusted balance on the basis of the following reconciling items: (a) Deposits of cash sales of $972 had been erroneously recorded in the cash receipts journal as $927. (b) Deposits in transit not recorded by bank, $1,500 (c) Bank debit memorandum for service charges, $75. (d) Bank credit memorandum for note collected by bank, $8,550, including $150 interest. (e) Bank debit memorandum for $654 NSF (not-sufficient-funds) check from Varrat White, a customer. (1) Checks outstanding, $6,600 Select one: O A. $18,792 B. $18,900 O C. $20,400 O D. $13,800