The following information is available for Janie Company for the month ending March 31, 2020: Balance as per the bank statement is $12,000. Balance as per books is $10,400 Checks written by the company for $1,400 and $800 were not shown on the March 31, bank statement A deposit in transit of $2,541 had not been received by the bank when the bank statement was generated The bank statement showed a NSF check for $90 written to Janie Company on March 21. A bank memo indicated a note collected by the bank of $2,000 and interest revenue of $51 on March 15. The bank statement indicated service charges of $20. B for Burk 12000 Bal for book 10,000 What is the true cash balance for Janie Company? A $ 12,361 B. $ 12,341 C. $ 8,200 D. $12,290