The cash account of Q8 First Security Inc. reported a balance of KD 2,800 at December 31, 2019. there were outstanding checks totaling KD 800 and a December 31 deposit in transit of KD 1,000. The bank statementfrom Q8 First Bank listed the balance of KD 3,080. Included in the bank statementa collection of KD 500 on account from Xsystems a customer of Q8 First Security inc. The bank statement also shows a KD 20 service charge. The adjusted book balance on December 31, 2019 would be

Select one:

a.KD 2,800

b.KD 3,300

c.KD 3,280

d.KD 3,080