The Following Information Is Available to Reconcile Sleepy Time Bedding's $\$ 25,862$

The following information is available to reconcile Sleepy Time Bedding's book balance of cash with its bank statement cash balance as of July 31:
a. On July 31 , the compary's Cash accourt has a $\$ 25,862$ debit balarce, but its July barik staternerit shows a $\$ 28,177$ cash balarice.
b. Check No. 1531 for $\$ 1,520$ and Check No. 1540 for $\$ 752$ were outstandirig on the Jurne 30 bark reconciliation. Check No. 1540 is listed with the July carnceled checks, but Check No. 1531 is not. Also, Check No. 1565 for $\$ 536$ ard Check No. 1569 for $\$ 2,288$ , both writtenl irl July, are not arnong the carnceled checks on the July 31 staternent.
c. In comparing the carnceled checks on the bark staternent with the entries in the accounting records, it is found that Check No. 1556 for July rent was cortectly written ard drawn for $\$ 1,240$ but was erroneously entered in the accourting recards as $\$ 1,230$ .
d. A credit memorardurn enclosed with the July barik statement indicates the bark collected $\$ 9,500$ cash on a noniraterest-bearing note for Sleepy Tirne Beddirg, deducted a $\$ 48$ collection fee, and credited the remainder to its account. Sleepy Time Bedding had not recorded this event before receiving the statement.
e. A debit menernorandurn for $\$ 805$ lists a $\$ 795 \mathrm { NSF }$ check plus a $\$ 10 \mathrm { NSF }$ charge. The check had been received from a customer, Evarn Shaw. Sleepy Time Bedding has not yet recorded this check as NSF.
f. Enclosed with the July statement is a $\$ 14$ debitmemorandum for barik services. It has not yet been recorded because no previous notification had been received.
e. Sleepy Time Bedding July 31 daily cash receipts of $\$ 10,652$ were placed in the bark's right depository on that date, but do not appear on the July 31 bark statement.
a. On July 31 , the compary's Cash accourt has a $\$ 25,862$ debit balarce, but its July barik staternerit shows a $\$ 28,177$ cash balarice.
b. Check No. 1531 for $\$ 1,520$ and Check No. 1540 for $\$ 752$ were outstandirig on the Jurne 30 bark reconciliation. Check No. 1540 is listed with the July carnceled checks, but Check No. 1531 is not. Also, Check No. 1565 for $\$ 536$ ard Check No. 1569 for $\$ 2,288$ , both writtenl irl July, are not arnong the carnceled checks on the July 31 statement.
c. In comparing the carnceled checks on the bark staternent with the entries in the accounting records, it is found that Check No. 1556 for July rent was cortectly written ard drawn for $\$ 1,240$ but was erroneously entered in the accourting recards as $\$ 1,230$ .
d. A credit memorardurn enclosed with the July barik statement indicates the bark collected $\$ 9,500$ cash on a noniraterest-bearing note for sleepy Tirne Beddirg, deducted a $\$ 48$ collection fee, and credited the remainder to its accourt. Sleepy Time Bedding had not recorded this event before receiving the staternent.
e. A debit mennorardurn for $\$ 805$ lists a $\$ 795 \mathrm { NSF }$ check plus a $\$ 10 \mathrm { NSF }$ charge. The check had been received from a customer, Evarl Shaw. Sleepy Time Bedding has not yet recorded this check as NSF.
f. Enclosed with the July statement is a $\$ 14$ debitmemorandum for barik services. It has not yet been recorded because no previous notification had been received.
g. Sleepy Time Bedding July 31 daily cash receipts of $\$ 10,652$ were placed in the bark's right depository on that date, but do not appear on the July 31 bark statement.
What is the adjusted book balance?

A) $34,485
B) $34,994
C) $28,150
D) $27,025
E) $31,617