Notification by the bank requires that the com Accounts Receivable Cash b. Cash at the cenk that a dept h was returned NSF ompany make the following adjusting entry Accounts Receivable Miscellaneous Expense Accounts Receivable d. No adjusting entry is necessary. in preparing its bank reconciliation for the month of April 2014, Delano, Inc. has available the following information. Balance per bank statement, 4/30/14 $78,600 NSF check returned with 4/30/14 bank statement 940 Deposits in transit, 4/30/14 10.000 Outstanding checks, 4/30/14 10,400 Bank service charges for April 60 What should be the adjusted cash balance at April 30, 2014? a. $77,260. b. $77,600. C. $78,020. d. $78,200. 8. Choclate Chews Company gathered the following reconciling information in preparing its August bank reconciliation: Cash balance per books, 8/31 $15,900 Deposits in transit 900 Notes receivable and interest collected by bank 8,400 Bank charge for check printing Outstanding checks 12,000 NSF check 1,200 120 The adjusted cash balance per books on August 31 is a $10,980. b. $11,880 c. $22,980. d. $23,880