The following information was available to the accountant of Scarlet 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

After the completion of the reconciliation and adjustments to the accounting records, what amount of cash should appear on the balance sheet?

Multiple Choice

$640

$305

$660

$620