The cash records of Kuwait Company show the following:

1. The June 30 bank reconciliation indicated that deposits in transit total \(\$ 850\). During July the general ledger account Cash shows deposits of \(\$ 15,750\), but the bank statement indicates that only \(\$ 15,600\) in deposits were received during the month.

2. The June 30 bank reconciliation also reported outstanding checks of \(\$ 920\). During the month of July, Kuwait Company books show that \(\$ 17,200\) of checks were issued, yet the bank statement showed that \(\$ 16,400\) of checks cleared the bank in July.

3. In September, deposits per the bank statement totaled \(\$ 26,700\), deposits per books were \(\$ 25,400\), and deposits in transit at September 30 were \(\$ 2,400\).

4. In September, cash disbursements per books were \(\$ 23,700\), checks clearing the bank were \(\$ 25,000\), and outstanding checks at September 30 were \(\$ 2,100\).

There were no bank debit or credit memoranda, and no errors were made by either the bank or Kuwait Company.

\section*{Instructions}

Answer the following questions:

(a) In situation (1), what were the deposits in transit at July 31?

(b) In situation (2), what were the outstanding checks at July 31?

(c) In situation (3), what were the deposits in transit at August 31?

(d) In situation (4), what were the outstanding checks at August 31?