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Shane Company Gathered the Following Reconciling Information in Preparing Its

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Shane Company gathered the following reconciling information in preparing its April bank reconciliation:  Cash balance per books, 4/30 $19,800 Deposits in transit 2,700 Notes receivable and interest collected by bank 6,600 Bank charge for check printing 150 Outstanding checks 13,500 NSF check 1,260\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


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