The April 30 bank statement for Trimble Corporation shows an ending balance of $37,169. The unadjusted cash account balance was $30,950. The accountant for Trimble gathered the following information:

• There was a deposit in transit for $4,778.
• The bank statement reports a service charge of $104.
• A credit memo included in the bank statement shows interest earned of $455.
• Outstanding checks totaled $12,316.
• The bank statement included a $1,670 NSF check deposited in April.

What is the true cash balance as of April 30?

Multiple Choice

• $27,961

• $29,631

• $33,954

• $34,409

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At March 31, Cummins Company had a balance in its cash account of $9,700. At the end of March, the company determined that it had outstanding checks of $950, deposits in transit of $620, a bank service charge of $25, and an NSF check from a customer for $210. The true cash balance at March 31 is:

Multiple Choice

• $9,370

• $9,465

• $9,700

• $9,145

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The bank statement for Tetra Company contained the following items: a bank service charge of $110; a credit memo for interest earned, $115; and a $250 NSF check from a customer. The company had outstanding checks of $600 and a deposit in transit of $1,300.

Assuming that the unadjusted bank balance was $2,600, what is the unadjusted book balance?

Multiple Choice

• $3,300.

• $2,355.

• $3,545.

• $3,900.