Finley, Inc.’s checkbook balance on December 31, 2014 was $42,400. In addition, Finley held the following items in its safe on December 31. (1) A check for $900 from Peters, Inc. received December 30, 2014, which was not included in the checkbook balance. (2) An NSF check from Garner Company in the amount of $1,800 that had been deposited at the bank, but was returned for lack of sufficient funds on December 29. The check was to be redeposited on January 3, 2015. The original deposit has been included in the December 31 checkbook balance. (3) Coin and currency on hand amounted to $2,900. The proper amount to be reported on Finley’s balance sheet for cash at December 31, 2014 is a.$42,600. b.$40,800. c.$44,400. d.$43,550.