Question 6.2 (Total: 15 marks; 5 marks per part)

Emerge Solutions Company deposits all receipts and makes all payments by cheque. 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 cheques	(3,800)
Balance per books	$25,046

Month of April Results

	Per Bank	Per Books
Balance April 30	$27,995	$27,355
April deposits	11,784	13,889
April cheques	11,100	10,080
April note collected (not included in April deposits)	3,000	0
April bank service charge	35	0
April NSF cheque of a customer returned by the bank (recorded by bank as a charge)	900	0

Required

1. Calculate the following amounts at April 30:

a. Deposits in transit

b. Outstanding cheques

2. What is the April 30 adjusted cash balance? Show all work.