The following information is available for Jade Company for the month ending June 30, 2017

" ¢ Balance as per the bank statement is $12,000.
" ¢ Balance as per books is $10,300

• Check #506 for $1,200 and check #510 for $800 were not shown on the June 30, bank statement.
• A deposit in transit of $3,000 had not been received by the bank when the bank statement was generated.
• A bank debit memo indicated an NSF check for $100 written by Jane Smith to Jade Company on June 13.
• A bank credit memo indicated a note collected by the bank of $2,100 and interest revenue of $51 on June 20.
• The bank statement indicated service charges of $30.

What is the adjusted book balance?
A) $12,351
B) $12,321
C) $8,351
D) $8,300

B .Adjusted book balance = $10,300 + $2,100 + $51 - $100 - $30 = $12,321