Flynn Company's monthly bank statement showed the ending balance of cash of $18,500. The bank reconciliation for the period showed an adjustment for a deposit, in transit, of $1,500, outstanding checks of $2,000, a NSF check of $700, bank service charges of $30, and the EFT from a customer, in payment of the customer's account, of $1,500. Use the information above to answer the following questions.

What is the up-to-date ending Cash balance?

a. $18,000
b. $17,230
c. $19,000
d. $19,270