The treasurer of a company was preparing a bank reconciliation as of March 31. The following items were identified:

• The balance per books was $9,600
• Interest earned on the checking account during March was $10.
• Outstanding checks totaled $875.
• A customer’s NSF check in the amount of $40 was returned with the March bank statement.
• Deposits in transit amounted to $530.
• During March, the bookkeeper for the company recorded payment of an account payable incorrectly as $136. The check was paid by the bank in the correct amount of $361.
• The bank incorrectly credited the company’s account $140 for a check deposited by another company.

What is the balance per the bank statement on March 31?

1. 9,550
2. 9,140
3. 10,280
4. 9,830
5. 8,860