22.

Ryan Company deposits all cash receipts on the day they are received and makes all cash payments by check. Ryan's June bank statement shows $30,861 on deposit in the bank. Ryan's comparison of the bank statement to its cash account revealed the following:

Deposit in transit	$3,950
Outstanding checks	$1,512

Additionally, a $58 check written and recorded by the company correctly was recorded by the bank as a $85 deduction. The adjusted cash balance per the bank records should be:

$33,299

$33,272

$36,350

$33,326

$25,426