Marina Comp. 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 $$26,746$

Add: Deposits in transit $2,100$

Deduct: Outstanding checks $(3,800)$

Balance per books $$25,046$

Month of April Results

Per Bank Per Books

Balance April $30$ $$27,995$ $$27,355$

April deposits $11,78413,889$

April checks $11,10010,080$

April note collected $($not included in April deposits$)3,000-0-$

April bank service charge $35-0-$

April NSF check of a customer returned by the bank

$($recorded by bank as a charge$)900-0-$

Your Goal

$($a$)$ Calculate the amount of the April $30$:

$1.$ Deposits in transit

$2.$ Outstanding checks

$($b$)$ What is the April $30$ adjusted cash balance? Show all work.