Gunnar Company gathered the following reconciling information in preparing its September bank reconciliation. Calculate the adjusted cash balance per books on September 30. Cash balance per books, September 30 $ 3,130 Deposits in transit 461 Notes receivable and interest collected by bank 839 Bank charge for check printing 21 Outstanding checks 1,427 NSF check 141 a.$2,164 b.$2,982 c.$2,841 d.$3,807 Boxwood Company sells blankets for $36 each. The following was taken from the inventory records during May. The company had no beginning inventory on May 1. Date Blankets Units Cost May 03 Purchase $20 $20 Sale 17 Purchase 15 20 Sale 23 Sale Purchase 15 $19 Assuming that the company uses the perpetual inventory system, determine the ending inventory value for the month of May using the FIFO inventory cost method. a $655 b.$228 c.$453 d.285