The records of Western Cattle Co. Ltd. show the following:

1. In February, deposits per the bank statement totalled $18,850; deposits per books $19,500; and deposits in transit at February 28 were $1,400.

2. In February, cheques issued per books were $17,750; cheques clearing the bank were $18,400; and outstanding cheques at February 28 were $1,250.

No errors were made by either the bank or Western Cattle Co. Ltd.

Instructions

(a) Calculate the amount of the deposits in transit at January 31.

(b) Calculate the amount of the outstanding cheques at January 31.