Question $9$

On September $30,$ the books of Rankin Company indicates a balance in the Cash account of $$14,700.$ Determine the adjusted balance on the basis of the following reconciling items:

$\backslash$table$[[($a$),$Deposits of cash sales of $$1,368$ had been erroneously recorded in$],[,$the cash receipts journal as $$1,296.],[($b$),$Deposits in transit not recorded by bank, $$2,000$