The treasurer for Rahm Corp. was preparing a bank reconciliation as of September 30, 2014. The following items were identified:

Rahm's book balance	$32,800
Deposits in transit	4,300
Outstanding checks	2,200
Interest earned on checking account	100
Customer's NSF check returned by the bank	400

Rahm Corp.'s adjusted cash balance at September 30, 2014 is:

a. $34,900

b. $32,500

c. $32,800

d. $34,600