"ABC" Company deposits all of its cash receipts and makes all payments by using check. The following information is available from the company's cash records:

MARCH $31$

BANK RECONCILIATION

Balance per bank

Deposits in transit

Outstanding checks

$$187,222$

$$14,700$

$$26,600$

The month of April Results

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

April NSF check of a customer returned by the bank

Based on the above$-$given information, answer the following questions:

What is the value of the deposit in transit that must be presented on April's Bank reconciliation?

What is the value of the outstanding checks that must be presented on April's Bank reconciliation?

What is the April $30$ adjusted cash balance?