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Karlin Company Gathered the Following Reconciling Information in Preparing Its

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Karlin Company gathered the following reconciling information in preparing its April bank reconciliation:  Cash balance per books, 4/30$17,600 Deposits in transit 2,400 Notes receivable and interest collected by bank 5,920 Bank charge for check printing 200 Outstanding checks 12,000 NSF check 1,120\begin{array}{lr}\text { Cash balance per books, } 4 / 30 & \$ 17,600 \\\text { Deposits in transit } & 2,400 \\\text { Notes receivable and interest collected by bank } & 5,920 \\\text { Bank charge for check printing } & 200 \\\text { Outstanding checks } & 12,000 \\\text { NSF check } & 1,120\end{array} The adjusted cash balance per books on April 30 is


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