On September 30, the books of Golub 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 Whitten, a customer.
(f)	Checks outstanding, $6,600

Select one:

A. $13,800

B. $18,792

C. $20,400

D. $18,900