Bramble 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		$64,660
Add: Deposits in transit		5,124
Deduct: Outstanding checks		(9,272	)
Balance per books		$60,512

Month of April Results
		Per Bank		Per Books
Balance April 30		$68,320		$67,100
April deposits		29,280		34,160
April checks		27,084		24,400
April note collected (not included in April deposits)		7,320		-0-
April bank service charge		74		-0-
April NSF check of a customer returned by the bank (recorded by bank as a charge)		2,610		-0-