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

$26,746

Add: Deposits in transit

2,100

Deduct: Outstanding cheques

(3,800)

Balance per books

$25,046

Month of April Results

Per Bank

Per Books

Balance April 30

$27,995

$27,355

April deposits

11,784

13,889

April cheques

11,100

10,080

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

Required

1. Calculate the following amounts at April 30:

a. Deposits in transit

b. Outstanding cheques

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