Lewiston Corporation’s bank statement for the month of April included the following information:
Bank service charge for April . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $110
Check deposited by Lewiston during April was not collectible
and has been marked “NSF” by the bank and returned . . . . . . . . . . . . . . . . . . . 350
In comparing the bank statement to its own cash records, Lewiston found:
Deposits made but not yet recorded by the bank . . . . . . . . . . . . . . . . . . . . . . . . $1,674
Checks written and mailed but not yet recorded by the bank . . . . . . . . . . . . . . . 677
All the deposits in transit and outstanding checks have been properly recorded in Lewiston’s books. Lewiston also found a check for $275, payable to Lewiston Corporation, that had not yet been deposited and had not been recorded in Lewiston’s books. Lewiston’s books show a bank account balance of $7,842 (before any adjustments or corrections). What is Lewiston’s Corporation’s correct Cash balance at April 30?