pany has the following items included on its April bank reconciliation: 1. The Village Company has the following items Balance per bank statement, 4/30 NSF check returned with 4/30 bank statement Deposits in transit, 4/30 Outstanding checks, 4/30 Bank service charges for April $ 40,000 550 6,000 4,500 20 What is the unadjusted 4/30 cash balance per books? b) $36,930 $38,070 $42.030 $36,970 $42,070 2. On its April bank reconciliation, the Hill Company has the following items: $ 40,000 550 Balance per bank statement, 4/30 NSF check returned with 4/30 bank statement Deposits in transit, 4/30 Outstanding checks, 4/30 Bank service charges for April 6,000 4,500 What is the correct 4/30 cash balance? $40,570 $41,500 $37,500 $38,070 $36,930