Use the following partial bank reconciliation for Pumpkin Inc. to answer the next question. Balance per Bank Deposits in transit Outstanding checks $51,800 ? $50,000 Balance per books 10,000 interest earned 8,000 Service charge INSF $52,000 Adjusted balance 20 120 Adjusted balance What would be the net increase in Pumpkin' cash account as a result of the above bank reconciliation? $140 $100 $340 $200