D) $43,500 34. In preparing the bank reconciliation for the month of April 2015, Powell, Inc. has available the following information. Balance per bank statement, 4/30/15 NSF check returned with 4/30/15 bank statement Deposits in transit, 4/30/15 Outstanding checks, 4/30/15 Bank service charges for April $78.280 900 10,000 10,400 40 What should be the adjusted cash balance at April 30, 2015? A) $78,740 B) $77,880 C) $76,980 D) $76.940 35. On a bank reconciiation, deposits in transit should be: A) added to the balance per books B) deducted from the balance per bandk C) added to the balance per bank D) deducted from the balance per books