The bank statement for Laird Company shows a balance per bank of $15,907.45 on April 30, 2017. On this date the balance of cash per books is $11,709.45. Laird determines the following reconciling items. Deposits in transit: April 30 deposit (received by bank on May 1) Outstanding checks: No. 453, $3,000.00; No. 457, $1,401.30; No. 460, $1,502.70. $2,201.40 5,904.00 Other deposits: Unrecorded electronic receipt from customer on account on April 9 determined from bank statement. Other payments: Unrecorded charges determined from the bank statement are as follows: Returned NSF check on April 29 Debit and credit card fees on April 30 Bank service charges on April 30 1,035.00 425.60 120.00 30.00 Company errors: Check No. 443 was correctly written by Laird for $1,226 and was correctly paid by the bank on April 12. However, it was recorded as $1,262 on Laird's books. 36.00 Which of the following statement is false? A. The adjusted cash balance per bank is $12,204.85. B. The adjusted cash balance per books is $12,204.85. C. To reconcile the NSF check on Laird's books, we need to deduct $425,60 from cash balance per books. D. To address the company errors on Laird's books, we need to deduct $36 from cash balance per books