Adcock 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 $26,746

Add: Deposits in transit 2,100

Deduct: Outstanding checks (3,800) =

Balance per books $25,046 Month of April Results

Per Bank Per Books bank service charge

BALANCE APRIL 30 $27,995 $28,855

APRIL DEPOSITS 10,784 13,889

APRIL CHECKS 11,600 10,080

April note collected (not included in April deposits) 3,000 -0-

April bank service charge 35 -0-

April NSF check of a customer returned by the bank (recorded by bank as a charge) 900 -0- 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.