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Blue Spruce Corp. gathered the following reconciling information in preparing its August bank reconciliation: Cash balance per books, 8/31 $32500 Deposits in transit 1400 Notes

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Blue Spruce Corp. gathered the following reconciling information in preparing its August bank reconciliation: Cash balance per books, 8/31 $32500 Deposits in transit 1400 Notes receivable and interest collected by bank 7900 Bank charge for check printing 190 Outstanding checks 18600 NSF check 1580 The adjusted cash balance per books on August 31 is $22830 $38630. $37230 $21390

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