The following information was available to the accountant of Horton Company when preparing the monthly bank reconciliation:

Outstanding cheques: #$643$ for $ $502$

#$651$ for $ $43$

Bank service charges $ $25$

Deposits in transit $ $190$

Interest received from bank $ $5$

Customer cheque returned by bank as NSF $ $20$

Cash balance per bank statement $ $975$

Cash balance per books $($prior to reconciliation$)$ $ $660$

The amount of cash that should appear on the balance sheet following completion of the reconciliation and adjustment of the accounting records is:

Multiple Choice

$$620$

$$305$

None of the other alternatives are correct

$$660$

$$640$