In preparing the bank reconciliation for the month of December, KIMMY Company provided the following data: Balance per bank statement 3,800,000 Deposit in Transit 520,000 Amount erroneously credited...

In preparing the bank reconciliation for the month of December, KIMMY Company provided the following data:


Balance per bank statement                                     3,800,000
Deposit in Transit                                                         520,000
Amount erroneously credited by bank to KIMMY Company’s account                                                                           40,000
Bank Service Charge for December                                  5,000
NSF Check                                                                       50,000
Outstanding Checks                                                      675,000


What is the Balance per book?


a. 3,550,000
b. 3,660,000
c. 3,610,000