Sunland 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 $63,600

Add: Deposits in transit 5,040

Deduct: Outstanding checks (9,120 )

Balance per books $59,520

Month of April Results

Per Bank Per Books

Balance April 30 $67,200 $66,000

April deposits 28,800 33,600

April checks 26,640 24,000

April note collected (not included in April deposits) 7,200 -0-

April bank service charge 76 -0-

April NSF check of a customer returned by the bank (recorded by bank as a charge) 2,160 -0-

Calculate the amount of the April 30:

1. Deposits in transit

$

2. Outstanding checks

$

What is the April 30 adjusted cash balance?

Adjusted cash balance $