Question: Dr. Yong has requested that Senture Houston, an office manager at Pain Free Dental Associates, prepare a single journal entry for December 31, 2022. The bank statement for that day shows $9,500. Three checks were made out on December 30, 2022: $450 for electric, $175 for sterile gloves, and $205 for hand sanitizers. A recent deposit for $5,000 is not on the bank statement. In December, the bank credited $65 in interest to the account and charged bank service fees of $75. Prepare the journal entry to record and complete the bank reconciliation to determine the adjusted cash balance per the facility's accounting records. What is the cash balance per accounting records? a. $13,350 b. $13,680 c. $13,690 d. $14,000