Delco Construction
the Following Items Relate to the Company's March

question 73

Multiple Choice

Delco Construction
The following items relate to the company's March bank reconciliation:
$\begin{array}{llr} \text { Bank statement balance} &\$29,600\\ \text { Unadjusted cash balance according to company records } &?\\ \text { Deposit in transit } &2,200\\ \text { Outstanding cheques} &3,100\\ \text { Bank service charges } &200\\ \text { Interest earned on the bank account } &100\\ \text { Customer's NSF cheque returned by the bank } &300\\\end{array}$

-Refer to the figure Delco Construction.What is the company's unadjusted cash balance in its accounting records at March 31 before the reconciliation is completed?

• A) $28,300
• B) $28,700
• C) $29,100
• D) $29,600

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Definitions:

Guard Cells

Specialized cells that surround the stomata in plant leaves and control their opening and closing for gas exchange.

Transpiration

The process by which water is absorbed by plant roots, moves through plants, and evaporates from aerial parts, like leaves, stems, and flowers.

Stomata

Microscopic openings on the surfaces of leaves and stems that regulate gas exchange, including water vapor release and carbon dioxide uptake for photosynthesis.

Modified Leaves

Leaves that have evolved to perform functions other than photosynthesis, such as protection, storage, or reproduction.