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Sparkman Company gathered the following reconciling information in preparing its April bank reconciliation: Cash balance per books, 4//30 $19,800 Deposits in transit 2,700 Notes receivable

Sparkman Company gathered the following reconciling information in preparing its April bank reconciliation: Cash balance per books, 4//30 $19,800 Deposits in transit 2,700 Notes receivable and interest collected by bank 6,600 Bank charge for check printing 150 Outstanding checks 13,500 NSF check 1,260 The adjusted cash balance per books on April 30 is: a. $24,990 b. $23,730 c. $12,930 d. $14,190

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