On October 31st, Smith Company showed a $21,100 balance in its cash account. The October 31st bank statement showed a balance of 17,480. The following information was available during the reconciliation process: (1) Cash receipts of $4,596 were placed in the night depository on the last day of the month, but did not appear on the October 31st bank statement. (2) A debit memorandum for $4860 was listed on the bank statement for an NSF check. The check had originally been received from a customer as payment on account. Smith had not yet recorded this check as NSF. (3) Smith's bank statement also shows a credit of $10 for interest earned on the average cash balance. There was no prior notification of this item, and it is not yet recorded. (4) Check #456 for $156 and Check #589 for $5826 were outstanding on the September bank reconciliation. Check #456 was among the October cancelled (or cleared) checks and Check # 589 was not among the October cancelled checks. How much is the Adjusted book balance in this statement and where should it be placed on? Write you answer such as: (value amount, location) for example: (14250, a2) OR (Term, value, location) for example: (Interest earned, 22, b1) Bank Balance: a1 Book Balance: b1 Add: a2 Add: b2 Deduct: a3 Deduct: b3 Adjusted bank balance: a4 Adjusted book balance : b4