Smothers Company assembled the following information in completing its March bank reconciliation: balance per bank $7,690; outstanding checks $1,700; deposits in transit $2,600; NSF check $1300; bank service charge $40; cash balance per books $8,800. As a result of this reconciliation, Smothers will Select one: a. reduce its cash account by $40 O b. reduce its cash account by $900 C. reduce its cash account by $170 d. The answer does not exist e. increase its cash account by $90