On May 31, Company O’s general ledger shows a cash balance of 5,123. The May 31 bank statement shows a balance of 4,905. Other information is available as follows:

. A May 31 deposit of $300 does notappear on the bank statement; but a$3 service charge does.

. A customer’s $40 insufficient fundscheck has been returned with thebank statement.

On May 31, Company O’s general ledger shows a cash balance of 5,123

1.	On May 31, Company O’s general ledger shows a cash balance of 5,123. The May 31 bank statement shows a balance of 4,905. Other information is available as follows:
A.	. A May 31 deposit of $300 does notappear on the bank statement; but a$3 service charge does.
B.	. A customer’s $40 insufficient fundscheck has been returned with thebank statement.
C.	. Outst
D.	$300 does appear
Answer» C. . Outst