The following information has been extracted from the cash records of Wheeler Ltd and shows four independent situations. Assume there were no direct bank debits or credits on the bank statement and that all outstanding deposits and unpresented cheques in one month appeared on the bank statement in the following month.

1. The total of outstanding deposits on the 30 April bank reconciliation statement was $1875. During May, the company made deposits of $40200 to its bank account but the bank statement showed that only $39840 was deposited during the month.

2. The total of unpresented cheques on the 30 April bank reconciliation statement was $1440. During May, the total of cheques issued was $29175 but the bank statement showed that only $27720 in cheques were presented during the month.

3. During July, deposits recorded on the bank statement totalled $46200, but deposits according to the company’s records were $43950 and outstanding deposits at 31 July were $4125.

4. In July, cash payments according to Wheeler Ltd’s records were $40800, cheques presented and shown on the bank statement were $43000 and unpresented cheques at 31 July were $3960.

Required

A. In situation 1, what were the outstanding deposits at 31 May?

B. In situation 2, what were the unpresented cheques at 31 May?

C. In situation 3, what were the outstanding deposits at 30 June?

D. In situation 4, what were the unpresented cheques at 30 June?