The following items appeared on the January 31 bank reconciliations for Kelly Company: Outstanding Checks: $100 NSF Check: $6 Bank Service Charge: $8 Deposit in Transit: $80 Error: Deposit by Kelly for $440 was correctly recorded by Kelly, but recorded for $476 by the bank Bank collection of Note Receivable for Kelly: $170 The unadjusted January 31 book balance is $3,000. The adjusted cash balance for the January 31 balance sheet is: Select one: a. $2,950 b. $2,986 c. $3,156 d. $3,084 e. $3,192