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

Cash balance per bank statement	$975
Cash balance per books (prior to reconciliation)	660
Outstanding check #643	502
Outstanding check #651	43
Bank service charges	25
Customer check returned by bank as NSF	20
Deposits in transit	190
Interest received from bank	5

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

$660.

$640.

$620.

$305.