s points 5 points The accountant preparing the March bank reconciliation identified the following items: Cash balance per company records $35.900 Outstanding checks 12,050 Interest eamed on the checking account 75 Customer's NSF check returned by the bank 325 There was also an error in the accounting records whereby a customer's check for $101 was recorded as $110, What is the company's adjusted cash balance at March 31s? O a $47,691 .$35,659 Oc$23,591 d. 535,641