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The cash balance in Wood, Inc.'s, April 30 general ledger is $47,000. The April bank statement sent by the bank indicates that Wood has a

The cash balance in Wood, Inc.'s, April 30 general ledger is $47,000. The April bank statement sent by the bank indicates that Wood has a cash balance of $49,200 on April 30. Other information is as follows: (1) April bank service charges total $300; (2) interest earned on Wood's Cash account is $75; (3) a note due from Wood was collected by the bank in the amount of $1,200; (4) a check deposited by Wood in the amount of $450 was returned as NSF; and (5) checks issued but still outstanding total $1,675. Wood's adjusted cash balance at April 30

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