Derek Company gathered the following reconciling information in preparing its September bank reconciliation: Cash balance per books, 9/30 $3,365
Deposits in transit 300
Notes receivable and interest collected by bank 853
Bank charge for check printing 27
Outstanding checks 1,588
NSF check 132
Find the adjusted cash balance per books on September 30.

Select the correct answer.

$4,059
$2,771
$2,077
$2,903