Emerge Solutions 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	$35,160
Add: Deposits in transit	4,200
Deduct: Outstanding cheques	(3,200)
Balance per books	$36,160

The month of April Results

	Per Bank	Per Books
Balance April 30	$38,000	$42,140
April deposits recorded	11,200	17,300
April cheques recorded	12,010	11,320
Items on bank statement but not in books:
Note collected by bank	5,500	-0-
Bank service charge	50	-0-
Customer's NSF cheque returned by the bank	1,800	-0-

Required

1. Calculate the amount of the April 30:

a. Deposits in transit

b. Outstanding cheques

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