Management is responsible for making the accounting estimates in the financial statements. Estimates are based on subjective as well as objective factors and, as a result, judgment is required to estimate an amount at the financial statement date. In regards to accounting estimates made by management of a nonissuer, the auditor is responsible for: determining the accuracy of the estimate. evaluating the reasonableness of the estimate.

The following information is needed to reconcile the cash balance for gourmet catering services. * a deposit of $5,600 is in transit. * outstanding checks total $1,000. * the book balance is $6,400 at february 28, 2019. * the bookkeeper recorded a $1,800 check as $17,200 in payment of the current month's rent. * the bank balance at february 28, 2019 was $17,410. * a deposit of $400 was credited by the bank for $4,000. * a customer's check for $3,300 was returned for nonsufficient funds. * the bank service charge is $90. what was the adjusted book balance?