1. Rodgers Company gathered the following reconciling information in preparing its May bank reconciliation. Determine the adjusted balance on May 31.

   Cash balance per company records, May 31	$3,979
   Deposits in transit	246
   Notes receivable and interest collected by bank	819
   Bank charge for check printing	23
   Outstanding checks	1,449
   NSF check	187

   a.$2,776

   b.$1,065

   c.$3,408

   d.$4,588