XYZ Company's bank statement shows $20,000 cash balance. XYZ Company's comparison of the bank statement to its book cash account showed the following: Deposit in transit 2,200 Outstanding checks 750 Also, a $100 check was recorded for $90 incorrectly by the bank. The adjusted cash balance per the bank records should be: a. $21,440 b. $21,450 C. $21,350 d. $22,200