Rodgers Company gathered the following reconciling information in preparing its May bank reconciliation.Calculate the adjusted cash balance per books on May 31. 
Definitions:
Deductive Inferences
The process of reasoning from one or more statements (premises) to reach a logically certain conclusion.
Inductive Inferences
The logical process of deriving general principles from specific observations or instances.
Eighth Grade
An educational level typically attended by students aged 13-14, marking the end of middle school in many education systems.
Working Memory Span
The capacity of working memory, indicating the amount of information one can hold and manipulate in mind for short periods.
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