31, Bank reconciliation. Benson Plastics Company deposits all receipts and makes all payments by check. The following information is available from the cash records MARCH 31 BANK RECONCILIATION Balance per bank Add: Deposits in transit Deduct: Outstanding checks Balance per books $26,746 2,100 (3.800) $25.046 Balance April 30 April deposits April checks April note collected (not included in April deposits) April bank service charge April NSF check of a customer returned by the bank Per Bank Per Books $27,355 13,889 10,080 $27,995 11,784 11,100 3,000 35 (recorded by bank as a charge) 900 Instructions (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