3. Bank reconciliation
Benson Plastics Company deposits all receipts and makes all payments by check. The following information is available from the cash records:
	Last name begins with	A-B
			March
Balance per bank			16,746
Add: Deposits in transit			3,100
Deduct: Outstanding checks			(2,810)
Balance per books			17,036
Month of April Results
		Per Bank	Per Books
Balance April 30		18,935	20,345
April deposits		5,784	7,889
April checks		7,100	6,080
April note collected (not included in April deposits)		3,000	-
April bank service charge		95	-
April NSF check of a customer returned by the bank
(recorded by bank as a charge)		900	-
(a) Calculate the amount of the April 30:
1. Deposits in transit
2. Outstanding checks
(b) What is the April 30 adjusted cash balance? Show all work.
		DIT	O/S
	Bank	5,784	7,100
	Prior	3,100	(2,810)
	New deposits/checks	2,684	4,290
	Book	7,889	6,080
	Deposits in transit/O/S	5,205	1,790
	Adjusted balance, book
	Book		20,345
	Add: deposits on behalf		3,000
	Subtract:		(995)
	Fees, NSF		22,350