In the process of reconciling its bank statement for April, Donahue Enterprises' accountant compiles the following information: Cash balance per company books on April 30 $ 6,275 Deposits in transit at month-end $ 1,300 Outstanding checks at month-end $ 620 Bank charge for printing new checks $ 45 Note receivable and interest collected by bank on Donahue's behalf $ 770 A check paid to Donahue during the month by a customer is returned by the bank as NSF $ 480 The adjusted cash balance per the books on April 30 is:

Asmall town wants to build some new recreational facilities. the proposed facilities include a swimming pool, recreation center, basketball court and baseball field. the town council wants to provide the facilities which will be used by the most people, but they face budget and land limitations. the town has $400,000 and 14 acres of land. the pool requires locker facilities which would be in the recreation center, so if the swimming pool is built the recreation center must also be built. also, the council has only enough flat land to build the basketball court or the baseball field. the daily usage and cost of the facilities (in $1,000) are shown below. which facilities should they build? facilityusagecost ($1,000)landswimming pool4001002recreation center5002003basketball court3001504baseball field2001005