In preparing its bank reconciliation for the month of April, 2012, Delano, Inc. has availale teh following infor: balance per bank statement 4/30/2012 $39,300
- NSG check returned with 4/30/2012 bank statement $470
- deposits in transit, 4/30/12 $5,000
- outstanding checks, 4/30/12 $5,200
- bank service charges for April $30
What should be the adjusted cash balance at April 30, 2012?