On May 31, Money Corporation's Cash account showed a balance of $10,000 before the bank reconciliation was prepared. After examining the May bank statement and items included with it, the company's accountant found the following items:

Checks outstanding- $ 2,250

Deposits outstanding- 1,900

NSF check- 100

Service fees-40

Error: Money Corp. wrote a check for $30 but recorded it incorrectly for $300.

What is the amount of cash that should be reported in the company's balance sheet as of May 31?

A) $9,860.

B) $9,650.

C) $10,130.

D) $10,410.

Answer: $10,130,