Higgins Company gathered the following reconciling information in preparing its October bank reconciliation: $\begin{array}{lr}
\text { Cash balance per books, } 10 / 31 & \$ 16,800 \
\text { Deposits in transit } & 600 \
\text { Notes receivable and interest collected by bank } & 3,400 \
\text { Bank charge for check printing } & 80 \
\text { Outstanding checks } & 8,000 \
\text { NSF check } & 680
\end{array}$ The adjusted cash balance per books on October 31 is

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The Answer of Higgins Company gathered the following reconciling information in preparing its October bank reconciliation: $\begin{array}{lr}
\text { Cash balance per books, } 10 / 31 & \$ 16,800 \
\text { Deposits in transit } & 600 \
\text { Notes receivable and interest collected by bank } & 3,400 \
\text { Bank charge for check printing } & 80 \
\text { Outstanding checks } & 8,000 \
\text { NSF check } & 680
\end{array}$ The adjusted cash balance per books on October 31 is

Higgins Company Gathered the Following Reconciling Information in Preparing Its