On The following items appeared on the January 31 bank reconciliations for Kelly Company: . Outstanding Checks: $100 NSF Check: $6 Bank Service Charge: $8 " Deposit in Transit: $80 Error: Deposit by Kelly for $440 was correctly recorded by Kelly, but recorded for $476 by the bank. Bank collection of Note Receivable for Kelly: $170 The unadjusted January 31 book balance is $3,000. The adjusted cash balance for the January 31 balance sheet is: Select one: O a $2,950 O b. $2.986 Oc $3,156 Od. $3,084 e $3,192 If bonds are issued at a discount, the stated interest rate is O a higher than the market rate of interest 5 O b. lower than the effective rate of interest on Oc. lower than the coupon rate O d. the same as the effective rate B of 25 bestian The payment of a cash dividend previously declared will: Select one: O a. Increase Total Assets O b. Increase Liabilities Oc Decrease Working Capital Od. Have no impact on Working Capital