Balance per bank suatement 4/30/18 $78,600 NSF check returned with 4/30/18 bank $940 statement Deposits in transit 4/30/18 $10,000 Outstanding checks 4/30/18 $10,400 Bank service charges for April $60 What should be the adjusted cash balance at april 30, 2018? a. $77,260 b. $77.600 C. $78,020 d. $78,200 23. Interest may be included in the acquisition cost of a plant asset