The accountant for Pardy Inc. gathered the following information to prepare the December 31, 20x3 bank reconciliation:

	1. Cheques amounting to $6009 are outstanding at December 31
	2. The December 31, 20x3 deposit of $2585 had not been received by the bank in time to be included in the December bank statement
	3. The bank charged the company $241 for monthly standard service charges and have not yet been recorded by the company
	4. The balance in Pardy Inc.s cash account according to its accounting records was $9778

What is the cash balance per bank at December 31, 20x3?

Select one:

a. $15546

b. $12961

c. $6113

d. $9537