The following data was identified by Raines Corp. in preparation of its bank reconciliation on October 31, 2017: $30,700 2 4,200 Bank statement balance Raines' book balance (before adjustments) Outstanding checks NSF checks Service charge Deposits in transit Interest eamed on checking account 400 300 3.100 100 What is the adjusted cash balance on October 31, 2017? Qa. $30,700 do $29,600 Oc. $30,200 Od. $30,100