The balance in the Colt Company's Cash account on August 31 was $19,700, before the bank reconciliation was prepared. After examining the August bank statement and items included with it, the company's accountant found:
Checks outstanding$4,300Check from customer returned NSF140Note collected by bank for the Colt Company1,200Deposits outstanding1,800Bank service fees60
What is the amount of cash that should be reported in the balance sheet as of August 31?
rev: 02_28_2019_QC_CS-161029
A)$22,200.
B)$20,700.
C)$17,200.
D)$18,700.
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