The following information relates to the company's November bank reconciliation: Bank statement balance $10,700 Unadjusted cash balance from the company's records ? Deposit in transit 2,100 Outstanding checks 1,200 Bank service charges 300 Interest earned on the bank account 100 Customer's NSF check returned by the bank 400 Refer to Dreammaker Kitchens. As a result of the bank reconciliation process, what is the net increase of decrease in cash which must be recoreded on the company's books? $100 decrease $300 decrease $400 decrease $600 decrease