39-41 plz

39) A company received a bank statement with a balance of $6,100. Reconciling items included a bookkeeper error of $400 a $400 check recorded as $800-two outstanding checks totaling $810, a service charge of $24, a deposit in transit of $270, and interest revenue of $21. What is the adjusted bank balance? A) $5,205 C) $4,757 E) none of the above B) $5,160 D) $5,560 40) A check was written by a business for $549 but was recorded erroneously in the Cash account as $459. How would this error be included on the bank reconciliation? A) an addition on the book side C) a deduction on the book side B) a deduction on the bank side D) an addition on the bank side 41) Accounts Receivable has a balance of $33,000, and the Allowance for Bad Debts has a credit balance of $3300. The allowance method is used. What is the net realizable value of Accounts Receivable before and after a $2300 account receivable is written off? A) $29,700; $29,700 C) $29,700, $27,400 B) $27,400; $27,400 D) $27,400; $32,000 E) none of the above