Answer:
The adjusted cash balance per books is $8,452
Explanation:
The calculation of adjusted cash balance per books is shown below:
= Balance per books + Interest earned on checking account - NSF check returned with bank statement - Check printing charges
= $8,600 + $12 - $130 - $30
= $8,452
Other costs like Deposit mailed the afternoon and Outstanding checks are irrelevant while calculation.
Thus, the adjusted cash balance per books is $8,452.