Sheffield Plastics Company deposits all receipts and makes all payments by check. The following information is available from the cash records: MARCH 31 BANK RECONCILIATION Balance per bank $53,000 Add: Deposits in transit 4,200 Deduct: Outstanding checks (7,600) Balance per books $49,600 Month of April Results Per Bank Per Books Balance April 30 $56,000 $55,000 April deposits 24,000 28,000 April checks 22,200 20,000 April note collected (not included in April deposits) 6,000 -0- April bank service charge 60 -0- April NSF check of a customer returned by the bank (recorded by bank as a charge) 2,140 -0- (a) Calculate the amount of the April 30: 1. Deposits in transit 2. Outstanding checks $