The following information was available to the accountant of Horton Company when preparing the monthly bank reconciliation: Cash balance per bank statement $1,115 Cash balance per books (prior to reconciliation) 842 Outstanding check #643 642 Outstanding check #651 57 Bank service charges 39 Customer check returned by bank as NSF 90 Deposits in transit 330 Interest received from bank 33 The amount of cash that should appear on the balance sheet following completion of the reconciliation and adjustment of the accounting records is: a $207.b. $836 c. $842 d. $746.