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 $53,492 Add: Deposits in transit 4,200 Deduct: Outstanding checks (7,600) Balance per books $50,092 Month of April Results Per Bank Per Books Balance April 30$55,990$54,710 April deposits 23,568 27,778 April checks 22,200 20,160 April note collected (not included in April deposits) 6,000-0- April bank service charge 700 - April NSF check of a customer returned by the bank (recorded by bank as a charge) 1,350 -0- April bank deposit for $1,490 (customer payment on account) was incorrectly recorded in the company records for $1,940 Required: (a) Calculate the amount of the April 30: 1. Deposits in transit 2. Outstanding checks (b) Prepare a bank reconciliation dated April 30 proceeding to a correct cash balance. (c) Prepare any entries necessary to make the books correct and complete