62. 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 Month of April Results Balance April 30 April deposits April checks Per Bank $27,995 11,784 11,100 Per Books $27,355 13,889 10,080 3,000 35 April note collected (not included in April deposits) April bank service charge April NSF check of a customer returned by the bank (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