The following items appeared on the January 31 bank reconciliations for Darren Company: - Bank Service Charge: $8 - NSF Check $40 - Outstanding Checks: $30 - Deposit in Transit: $80 - Error. Deposit by Darren for $404 was correctly recorded by Darren, but recorded for $440 by the bank. - Bank collection of Note Receivable for Darren: $170 The unadjusted balance per the January 31 bank statement is $2,000. The adjusted cash balance for the January 31 balance sheet is: a. $1,964 b. $2,086 c. $1,914 d. $1,986 e. $2,014