Answer:
The answer is B. $5,131
Explanation:
Cash balance per bank ---$13,801
Add:
NSF check----------------------$ 2,274
Service charge --------------- $58
Deposit in transit -------------$4,656
$20,789
Minus:
Outstanding checks----------$9,827
Note receivable collected by bank
---------------------------------$5,831
The cash balance per books (before adjustments. $5,131