The cash records of Flanders Company show the following: In October, deposits per the bank statement totaled 52,600; deposits per books 45,000; and deposits in transit at October 31 were 3,200. In October, cash disbursements per books were 28,600; checks clearing the bank were 36,800; and outstanding checks at October 31 were 2,500. There were no bank debit or credit memoranda and no errors were made by either the bank or Flanders Company. Answer the following questions: (a) What were the deposits in transit at September 30? (b) What were the outstanding checks at September 30? (a ) (b)