Northwest Plumbing's bank statement shows a bank balance of \$43,767. The statement shows a bank service charge of \$97. Northwest Plumbing's book balance shows outstanding checks of \$5,207 and deposits in transit of \$9,325. The adjusted balance on the bank side of the reconciliation would be:
A. \$47,795.
B. \$43,670.
C. \$43,767.
D. \$39,739.