Walter Bs Ltd cash ledger shows an ending balance of $5,000. Reconciling items included a bookkeeper error of $200 (a $300 cheque recorded as $500), two outstanding cheques totaling $720, a service charge of $15, a deposit in transit of $180, and interest revenue of $21. What is the adjusted book balance? A) $5,206 B) $4,486 C) $5,194 D) $4,806