Owen Company's unadjusted book balance at June 30 is $11,740. The company's bank statement reveals bank service charges of $85. Two credit memos are included in the bank statement: one for $1,210, which represents a collection that the bank made for Owen, and one for $130, which represents the amount of interest that Owen had earned on its interest-bearing account in June. What is the true cash balance? A. $11,740 B. $12,995 C. $12,820 D. $13,165