Yanzi Company gathered the following reconciling information in preparing its April bank reconciliation:

Cash balance per books, April 30............................................................$3,500

Deposits in transit.........................................................................................150

EFT collections by bank...............................................................................850

Bank charge for cheque printing....................................................................20

Outstanding cheques..................................................................................2,000

NSF cheque...................................................................................................170

The adjusted cash balance per books on April 30 is

a) $4,160.

b) $4,010.

c) $2,310.

d) $2,460.