Based on the given entries, the adjusted cash balance per books on May 31 is $3,532.
This can be found as:
= Cash balance per books + Notes receivable and interest collected by bank - Bank charges - NSF check
Solving gives:
= 3,000 + 747 - 29 - 186
= $3,532
In conclusion, option D is correct.
Find out more on adjusting the cash book at https://brainly.com/question/24979735.