1-Sunland Company gathered the following reconciling information in preparing its June bank reconciliation:

Cash balance per books, 6/30		$12200
Deposits in transit		930
Notes receivable and interest collected by bank		2220
Bank charge for check printing		70
Outstanding checks		4900
NSF check		460

The adjusted cash balance per books on June 30 is

A-$13890.

B-$14820.

C-$14810.

D-$14420.

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2-The following information was taken from Oriole Company's cash budget for the month of June

Beginning cash balance		$184000
Cash receipts		184000
Cash disbursements		212000

If the company has a policy of maintaining an end-of-the-month cash balance of $156000, the amount the company would have to borrow is

A-$84000.

B-$28000.

C-$0.

D-$56000.

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3- A credit sale of $2700 is made on July 15, terms 2/10, net/30, on which a return of $250 is granted on July 18. What amount is received as payment in full on July 24?

A-$2401.

B-$2575.

C-$2646.

D-$2700.