The following information pertains to the Berry Bear Corporation at December 31, 2014

Balance per bank

S20 000

Deposits in transit

e 000

Outstanding checks

16.000

Bank service charges for December

400

Bank erroneously charged Berry Bears account for Sonny-Bear”s

check written for $1,400. As of December 31, the bank had not corrected this error

1.400

Berry Bear”s cash balance per ledger (books) before adjustment at December 31, 2014 is

  1. $28,200.
  2. $11,800.
  3. $11,000.
  4. $8,200.