On September 30 the bank statement of Fine Company showed a balance of $7,650. The following information was revealed by comparing the bank statement to the cash balance in Fine's accounting records:
• Deposits in transit amounted to $3,315
• Outstanding checks amounted to $6,490
• A $570 check was incorrectly drawn on Fine's account
• NSF checks returned by the bank were $790.
vThe bank service charge was $31
• Credit memo for $85 for the collection of one of the company's account receivable

What is the true cash balance?
Multiple Choice
a. $5,045
b. $5,099
c. $4,309
d. $6,894