Bank Reconciliations
Benson Plastics Company Deposits All Receipts and Makes $\quad$

Bank reconciliations
Benson Plastics Company deposits all receipts and makes all payments by cheque. The following information is available from the cash records:

$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$ MARCH 31 BANK RECONCILIATION

Balance per bank.....................................$26,746
Add: Deposits in transit............................2,100
Deduct: Outstanding cheques..................(3,800)
Balance per books....................................$25,046

Month of April Results

$\begin{array}{c}\begin{array}{lll}\\ \text {Balance April 30}\\ \text {April deposits}\\ \text {April cheques}\\ \text {April note collected (not included in April deposits)}\\ \text {April bank service charge}\\ \text {April NSF cheque of a customer returned by the bank}\\ \text {(recorded by bank as a charge)}\end{array}\begin{array}{lll}\underline{\text{Per Bank}}\\ \$ 27,995 \\11,784\\11,100\\3,000\\35\\\\900\end{array}\begin{array}{lll}\underline{\text{Per Books}}\\\$ 27,355 \\13,889 \\10,080 \\-0- \\-0-\\\\-0 -\end{array}\end{array}$

Instructions
a)Calculate the following amounts at April 30:
$\quad$ 1.Deposits in transit
$\quad$ 2.Outstanding cheques
b)What is the April 30 adjusted cash balance? Show all work.