please help with accounting..thank you so much

The Terns Company has the following December data per books: 11/30 Balance $80 December Receipts $200 December Disbursements $250 12/31 Balance $30 Reconciling Items for the December proof of cash: 12/31 Bank error: bank recorded a $4 deposit for a deposit that was actually $9. November NSF check of $3 was recorded by the bank as a disbursement in November and by the books as a negative receipt in December. NSF check of $7 was recorded by the bank as a December disbursement and not recorded by the books until January. The 12/31 balance per bank is: Select one: $28 $21 $22 d. 18 $42