The following items appeared on the January 31 bank reconciliations for Darren Company . Bank Service Charge: $8 . NSF Check: $40 Outstanding Checks: $80 Deposit in Transit: $30 . Error: Deposit by Darren for $404 was correcly 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: Select one: a. $1.964 b. $2,084 C. $1,914 d. $1,986 e. $2,036 If bonds are issued at a premium, the stated interest rate is Select one: a. higher than the market rate of interest b. lower than the market rate of interest c. too low to attract investors d. the same as the effective rate