Easton Co. deposits all cash receipts on the day they are received and makes all cash payments by check. At the close of business on June 30, its Cash account shows a debit balance of $60,209. Easton's June bank statement shows $58,349 on deposit in the bank.
Determine the adjusted cash balance using the following information:
Deposit in transit $3,800
Outstanding checks $1,925
Check printing fee, not yet recorded by company $15
Interest earned on account, not yet recorded by the company $30
