The National Bank collected $3,000 including $300 interest on behalf of Z Inc. from one of its debtors on May 29, 2017. No entry for this collection was made by Z Inc. till May 31, 2017 How will Z Inc. have adjusted the collection of $3,000 by National Bank on a bank reconciliation prepared on May 31, 2017? a. Add $2,700 to cash balance on May 31, 2017, as per bank statement. b. Add $3,000 to cash balance on May 31, 2017, as per bank statement. c. Add $3,000 to cash balance on May 31, 2017, as per books d. Add $2,700 to cash balance on May 31, 2017, as per books