Harry Smith has just received the monthly bank statement at September 30 from City National Bank, and the statement shows an ending balance of $545. Smith’s Cash account shows a September 30 cash balance of $1,823. Listed on the statement are an EFT rent collection of $325, a service charge of $8, two NSF checks totaling $125, and a $10 charge for printed checks. In reviewing his cash records, Smith identifies outstanding checks totaling $609 and a September 30 deposit in transit of $1,790. During September, he recorded a $310 check for the salary of a part-time employee as $31. What is Harry's "true" cash balance?

Harry's "true" cash balance= $1726

Explanation:

Harry Smith Bank reconciliation for 30 September is recorded as follows

BANK:

Balance as at September 30$545

Add: Deposit in transit $1790

Total $2335

Less:  outstanding checks $609

Total adjusted bank balance $1726

BOOKS:

Balance as at September 30 $1823

Add: EFT rent Collection $325

Total $2184

Less:

Service charge $8

Printed check charges $10

NSF checks $125

Book error correction ( recorded a $310 check as $31  $279

Total $422

Now Adjusted book balance = total in Add - total in less = $2184 - $422 =$1726

Harry's "true" cash balance= $1726

Smith's actual cash balance is $1,726

Explanation:

Harry Smith Bank reconciliation for the month of September 30th is recorded as;

BANK:

Balance as at September 30=.$545

Add: Deposit in transit =.$1790

Total= $2335

Less:  outstanding checks = $609

Adjusted total bank balance = $1726

BOOKS:

Balance as at September 30 = $1823

Add: EFT rent Collection= $325

Total= $1823+$325

Total= $2184

Less

Service charge = 8

NSF checks = $125

Printed check charges = $10

Book error correction ( recorded a $310 check as $31 

=$310-$31

= $279

Total = $422

The value of the Adjusted book balance = total in Add - total in less

= $2184 - $422

$1,726

i tried to get the answer but i could not find it

b is the correct answer