On September 30, the books of Shakti Company indicates a balance in the Cash account of $7,350. Determine the adjusted balance on the basis of the following reconciling items:

(a)	Deposits of cash sales of $684 had been erroneously recorded in the cash receipts journal as $648.
(b)	Deposits in transit not recorded by bank, $1,000.00.
(c)	Bank debit memorandum for service charges, $50.00.
(d)	Bank credit memorandum for note collected by bank, $5,700, including $100 interest.
(e)	Bank debit memorandum for $436.00 NSF (not sufficient funds) check from Agnes Blue, a customer.
(f)	Checks outstanding, $4,400.00.

Select one:

A. $13,050

B. $12,528

C. $12,600

D. $ 9,200