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The checkbook balance of Roger Co. is $982.50. The bank statement reveals a balance of...

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Accounting

The checkbook balance of Roger Co. is $982.50. The bank statement reveals a balance of $1,051.82. The bank statement showed an interest earned of $3.82 and a service charge of $15, along with a deposit in transit of $210. Outstanding checks totaled $270.50. The bookkeeper, in further analyzing the bank statement, noticed a collection of a note by the bank for $200. Roger Co. forgot to deduct a check for $180 during the month. The reconciled balance is
A. $831.23
B. $991.23
C. $991.32.
D. $831.32
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