Belgium Chocolates Company deposits all receipts daily and makes all payments by cheque. The following information is available from the cash records:

March 31 Bank Reconciliation

Balance per bank.................................................................... $35,160

Add:Deposits in transit........................................................ 4,200

Deduct:Outstanding cheques.............................................. (3,200)

Balance per books.................................................................. $36,160

Month of April Results

Per BankPer Books

Balance April 30...................................................................... $38,000$42,140

April deposits recorded........................................................... 11,20017,300

April cheques recorded.......................................................... 12,01011,320

Items on bank statement but not in books:

Note collectedby bank......................................................... 5,500-0-

Bank service charge............................................................... 50-0-

Customer's NSF cheque returned by the bank...................... 1,800-0-

Instructions

a)Calculate the amount of the April 30:

1.Deposits in transit

2.Outstanding cheques

b)What is the April 30 adjusted cash balance? Show all work.