Wege Gourmet Food Company deposits all receipts and makes all payments by check. The following information is available from the cash records:

OCTOBER 31 BANK RECONCILIATION

Balance per bank $26,746

Add: Deposits in transit 2,100

Deduct: Outstanding checks (3,800)

Balance per books $25,046

Month of November Results

Per Bank Per Books

Balance November 30 $27,995 $28,855

November deposits 10,784 13,889

November checks 11,600 10,080

November note collected (not included in November deposits) 3,000 -0-

November bank service charge 35 -0-

November NSF check of a customer returned by the bank 900 -0-

(recorded by bank as a charge)

Instructions:

(a) Calculate the amount of the November 30:

1. Deposits in transit

2. Outstanding checks

(b) What is the November 30 adjusted cash balance?