Benson Plastics Company deposits all receipts and makes all payments by cheque. 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 cheques..................................... (3,800)

Balance per books....................................................... $25,046

Month of April Results

Per BankPer Books

Balance April 30......................................................... $27,995$27,355

April deposits............................................................. 11,78413,889

April cheques.............................................................. 11,10010,080

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

April bank service charge........................................... 35-0-

April NSF cheque of a customer returned by the bank

(recorded by bank as a charge)............................ 900-0-

Instructions

a)Calculate the following amounts at April 30:

1.Deposits in transit

2.Outstanding cheques

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