Ryan Company deposits all cash receipts on the day they are received and makes all cash payments by check. Ryan's June bank statement shows a $26,861 balance in the bank. Ryan's comparison of the bank statement to its cash account revealed the following:

Deposit in transit	3,150
Outstanding checks	1,296

Additionally, a $39 check written and recorded by the company was incorrectly recorded by the bank as a $93 deduction. The adjusted cash balance per the bank records should be:

A) $28,715

B) $22,469

C) $31,361

D) $28,661

E) $28,769