At March 31, Cummins Co. had a balance in its cash account of $11,400. At the end of March the company determined that it had outstanding checks of $1,325, deposits in transit of $790, a bank service charge of $55, and an NSF check from a customer for $240. The true cash balance at March 31 is:

As a result of a thorough physical inventory, waterway company determined that it had inventory worth $320200 at december 31, 2020. this count did not take into consideration the following facts: walker consignment currently has goods worth $47400 on its sales floor that belong to waterway but are being sold on consignment by walker. the selling price of these goods is $75900. waterway purchased $21900 of goods that were shipped on december 27, fob destination, that will be received by waterway on january 3. determine the correct amount of inventory that waterway should report.