The correct answer for this question is C, but I don't know how to calculate to that number.

8. The treasurer for Riley Corp. was preparing a bank reconciliation as of September 30, 2015. The following items were identified: Riley's book balance $32,800 Deposits in transit 4,300 Outstanding checks 2,200 Interest earned on checking account 100 Customer's NSF check returned by the bank 400 Riley Corp.'s adjusted cash balance at September 30, 2015 is: a) $34,600 b ) $34,900 $32,500 $32,800 $37,100