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question the correct answer is a and i cannot figure out how 2 the following items a 4290273

Question

The correct answer is A and I cannot figure out how.

2. The following items appeared on the January 31 bank reconciliations for Scollin Company: Outstanding Checks: $32 NSF Check: $8 Bank Service Charge: $3 Deposit in Transit: $30 Error: Check written by Scollin for $440 was correctly paid by the bank, but recorded for $484 by Scollin. Bank collection of Note Receivable for Scollin: $50 The unadjusted balance per the January 31 bank statement is $1,000. The adjusted cash balance for the January 31 balance sheet is: a. $998 b. $1,081 c. $995 d. $1,218 e. $1,048

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