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The treasurer for Kent Enterprises was preparing a bank reconciliation as of October 31, 2010, when the following items were identified:

Cash balance per Kent's company records $32,800
Deposits in transit $4,300
Outstanding checks $2,200
Interest earned on the checking account $100
NSF check from Kent's customer $400

Kent's adjusted cash balance at October 31, 2010, is

1. $32,800
2. $32,500
3. $34,600
4. $34,900

  • Math - ,

    3. $34,600

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