At the end of May, More Co. had a $7,447.50 checkbook balance. The bank statement disclosed an ending balance of $8,694.50. The statement revealed the following items: Bank service charge $ 42.00
A $321 check recorded as $213
Deposits in transit $1,260.00
Note collected by the bank $1,238.00
Outstanding checks $1,419.00

The reconciled balance was

a.$7,275.50.

b.$8,553.50.

c.$9,954.50.

d.$8,535.50.