owen company's unadjusted book balance at june 30 is $12,160. the company's bank statement reveals bank service charges of $90. two credit memos are included in the bank statement: one for $1,250, which represents a collection that the bank made for owen, and one for $140, which represents the amount of interest that owen had earned on its interest-bearing account in june. what is the true cash balance? multiple choice $12,160 $13,640 $13,270 $13,460