The following information pertains to the bank transactions of Motts Company:

a. Cash on the books as of April 30 was $499. Cash as shown on the bank statement for the same date was $1,330.

b. A deposit of $160, representing cash receipts as of April 30, did not appear on the bank statement.

c. Outstanding checks totaled $240.

d. Bank service charges for April amounted to $9

e. The bank collected for Rawlins Company $840 (which includes $40 interest) on a note left for collection.

f. An NSF check for $80 from a customer, Jerry Beck, was returned with the statement.

Required:

1. Prepare a bank reconciliation for Motts Company as of April 30.

2. State the amount of cash that would appear on the balance sheet as of April 30.