At the end of September, the Cyclops Bicycle Company's records showed a cash balance of \(\$ 3513\). When comparing the 30 September bank statement, which showed a cash balance of

\(\$ 1860\), with the business' Cash account, the business discovered that outstanding cheques were \(\$ 462\), bank service charges were \(\$ 23\) and NSF cheques totalled \(\$ 89\).

Required:

a Calculate the 30 September reconciled cash balance of the Cyclops Bicycle Company.

b Calculate the September deposits in transit.