The following information is available for Muneera Company for the month ending June 30, 2014.

Balance as per the bank statement is $141,624

Balance as per books is $128,520

Check #506 for $15,120 and check #510 for $11,340 were not shown on the June 30, bank statement.

A deposit in transit of $39,186 had not been received by the bank when the bank statement was generated.

A bank debit memo indicated an NSF check for $1,071 written by Jane Smith to Jade Company on June 13.

A bank credit memo indicated a note collected by the bank of $26,460 and interest revenue of $693 on June 20.

The bank statement indicated service charges of $252

What is the adjusted bank balance?

Select one: a. $145,350 b. $160,524 c. $164,700 d. $102,690 e. None of the answers is correct