試題詳解

2. At March 31, Johnson Company has the following bank information: cash balance per bank $3,150; outstanding checks $185; deposits in transit $360; credit memo for interest $25; bank service charge $30. What is Johnson’ s adjusted cash balance on March 31?
(A) $3,350.
(B) $3, 335.
(C) $2,990.
(D) $3,325.