Sheffield, Inc. had the following bank reconciliation at March $31,2021$:

Balance per bank statement, $3/31/21$

$$37600$

$6360$

$43960$

Add: Deposit in transit

$\frac{6360}{43960}$

Less: Outstanding checks

Balance per books, $3/31/21$

$\backslash$table$[[8700],[$$$35260$