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The following items appeared on the January 31 bank reconciliations for Gower Company Bank Service Charge: NSF Check: $80 Outstanding Checks: $30 . Deposit in Transit: $40 Error: Deposit by Gower for $404 was correctly recorded by Gower, but recorded for $368 by the bank Bank collection of Note Receivable for Gower: $170 The unadjusted balance per the January 31 books is $1,000. The adjusted cash balance for the January 31 balance sheet is: Select one: a. $1,082 b. $1,014 c. $1,092 d. $1,118 e. $944