Shane Company gathered the following reconciling information in preparing its April bank reconciliation: $\begin{array}{lr}
\text { Cash balance per books, 4/30 } & \$ 19,800 \
\text { Deposits in transit } & 2,700 \
\text { Notes receivable and interest collected by bank } & 6,600 \
\text { Bank charge for check printing } & 150 \
\text { Outstanding checks } & 13,500 \
\text { NSF check } & 1,260
\end{array}$ The adjusted cash balance per books on April 30 is
A) $12,930.
B) $14,190.
C) $23,730.
D) $24,990.

Question

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The Answer of Shane Company gathered the following reconciling information in preparing its April bank reconciliation: $\begin{array}{lr}
\text { Cash balance per books, 4/30 } & \$ 19,800 \
\text { Deposits in transit } & 2,700 \
\text { Notes receivable and interest collected by bank } & 6,600 \
\text { Bank charge for check printing } & 150 \
\text { Outstanding checks } & 13,500 \
\text { NSF check } & 1,260
\end{array}$ The adjusted cash balance per books on April 30 is
A) $12,930.
B) $14,190.
C) $23,730.
D) $24,990.

Shane Company Gathered the Following Reconciling Information in Preparing Its