Rodgers Company gathered the following reconciling information in preparing its May bank reconciliation. Calculate the adjusted cash balance per books on May 31. Cash balance per books, 5/31 $5,400 Deposits in transit 375 Notes receivable and interest collected by bank 650 Bank charge for check printing 40 Outstanding checks 2,400 NSF check 140

$5,870

Explanation:

Preparation for Rodgers Company Bank Reconciliation Statement

Cash balance per books, 5/31$5,400

Add :Notes receivable and interest collected by bank$650

Total$6,050

Less: Bank charge for check printing ($40)

NSF check ($140)

Adjusted Cash Balance $5,870

Therefore the Adjusted Cash Book for Rodgers Company Bank Reconciliation Statement will be $5,870