In preparing its bank reconciliation for the month of April 2018, Haskins, Inc. has available the following information. 
What should be the adjusted cash balance at April 30, 2018?
Definitions:
Product Obsolescence
Occurs when a product becomes outdated and is no longer needed or wanted by consumers, often due to technological advances.
Physical Deterioration
The gradual loss of an asset's functional utility or value due to wear and tear or aging.
Material Wastage
The unwanted or unusable materials produced during a manufacturing or consumption process. It reflects inefficiency and can impact operational costs.
Selling Costs
Expenses associated with promoting and selling a company's products or services.
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