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Sunland Company assembled the following information in completing its March bank reconciliation: balance per bank $ 7 7 6 0 ; outstanding checks $ 1

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Sunland Company assembled the following information in
completing its March bank reconciliation: balance per bank
$7760; outstanding checks $1660; deposits in transit $2580;
NSF check $230; bank service charge $50; cash balance per
books $8960. As a result of this reconciliation, Sunland will
reduce its cash account by $50.
reduce its cash account by $920.
increase its cash account by $180.
reduce its cash account by $280.
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