The following items appeared on the January 31 bank reconciliations for Kelly Company: Outstanding Checks: $100 • NSF Check: $6 S • Bank Service Charge: $8 . Deposit in Transit: $80 • Error: Deposit by Kelly for $440 was correctly recorded by Kelly, but recorded for $476 by the bank. • Bank collection of Note Receivable for Kelly: $170 The unadjusted January 31 book balance is $3,000. The adjusted cash balance for the January 31 balance sheet is: Select one: O a $2,950 Ob. $2.986 Oc $3,156 Od. $3,084 Oe: $3,192 5 on B of 2.5 estion If bonds are issued at a discount, the stated interest rate is O a higher than the market rate of interest O b. lower than the effective rate of interest O c. lower than the coupon rate O d. the same as the effective rate The payment of a cash dividend previously declared will: Select one: Oa. Increase Total Assets O b. Increase Liabilities Oc Decrease Working Capital Od. Have no impact on Working Capital