Salim & Co. has provided you following information:

Adjusted balance as per bank June 30	$10,200
Balance as per bank statement July 30	$12,250
Cash receipts as per cash receipt journal	$35,500
Cash payments as per cash payment journal	$30,250
Deposit in transit - July 30	$3,500
Outstanding checks - July 30	$3,200

Last month's reconciliation statement included a line item related to a check of $192 written and paid by the bank but recorded by Salim as $129.

You are starting the book part of the reconciliation statement as at July 30. What will you take as balance as per books? (select 1)

• A. $15,513
• B. $15,487
• C. $15,450
• D. $22,937
• E. $15,540
• F. $23,113
• G. $17,500
• H. $17,800