The following information pertains to the Jollineau Company:

Cash balance per bank statement	$23,250
Cash balance per general ledger	22,005
Bank service charge	75
Deposits in transit to bank	1,125
Outstanding checks	2,955
NSF check returned by bank	510

Jollineau should show the following reconciled cash balance from the bank reconciliation on its balance sheet:

Select one:

A. $21,930

B. $19,995

C. $24,375

D. $21,420