38 Rodgers Company gathered the following reconciling information in preparing its May bank reconciliation. Calculate the adjusted cash balance per books on May 31, Cash balance per books, 5/31 $4,251 Deposits in transit 285 Notes receivable and interest collected by bank 705 Bank charge for check printing Outstanding checks 1,152 NSF check 153 O, 1990 Ob. 3.936 Oc. $3,84 Od. 54.763 Martinez Co. borrowed $64,840 on March 1 of the current year by signing a 60-day, 94, interest-bearing note. Assuming a 360-day year, when the note is paid on Apri 30, the entry to record the payment should include a Oa. debit to interest Payable for Ob debitte Interest Expense for $973 Ocredito C 564.140 Od to Culo 570.6