The following information is available for Jade Company for the month ending June 30, 2017. Balance as per the bank statement is $12,000. Balance as per books is $10, 300. Check #506 for $1, 200 and check #510 for $800 were not shown on the June 30, bank statement. A deposit in transit of $3,000 had not been received by the bank when the bank statement was generated. A bank debit memo indicated an NSF check for $100 written by Jane Smith to Jade Company on June 13. A bank credit memo indicated a note collected by the bank of $2, 100 and interest revenue of $51 on June 20. The bank statement indicated service charges of $30. What is the adjusted book balance? $8, 351 $12, 351 $12, 321 $8, 300