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【单选题】
甲公司2019年12月31日的银行存款日记账的余额为5400元,银行转来对账单的余额为3500元。经逐笔核对,发现以下未达账项: 1收到转账支票3000元,企业已入账,但银行尚未记账; 2开出转账支票1500元,企业已入账,但持票单位尚未到银行办理转账; 3银行代企业支付电话费400元,银行已支付,但企业未收到银行付款通知。 经调节后的银行存款日记账余额为( )元。
A.
3100
B.
3500
C.
5000
D.
5400
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