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【单选题】
某公司4月30日的银行存款日记账账面余额为481 500元，银行对账单余额为501 500元。经逐笔核对，发现有以下未达账项：(1)29日银行代企业收款41 000元，企业尚未 收到收款通知；(2)30日银行电费2 500元，企业尚未收到付款通知；(3)30日企 业送存银行的转账支票35 000元，银行尚未入账；(4)29日企业开出转账支票一张16 500元，持票人尚未到银行办理结算手续，公司据以编制“银行存款余额调节表”。调节后的银行存款余额应为（ ）元。A.
540 000
B.
534 000
C.
506 000
D.
520 000
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