The bank statement for Major Co. indicates a balance of $9, 600 on March 31. The cash account had a balance of $8, 412 on the same date. Prepare a bank reconciliation on statement on the basis of the following reconciling items: A. Deposits in transit not recorded by bank, $800.00 B. Bank service charges $12.00 C. Bank credit memorandum for note collected by bank, $400.00 D. Checks outstanding, $1, 600.00