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A company has the following: Cash balance per bank, Dec. 31, $71,600. Note receivable of $1,900 plus $200 of interest collected, $2,100. Outstanding checks, $6,400.

A company has the following: Cash balance per bank, Dec. 31, $71,600. Note receivable of $1,900 plus $200 of interest collected, $2,100. Outstanding checks, $6,400. Deposits in transit, $1,500. Bank service charges, $10. NSF check, $500. The company erroneously recorded a $1,200 cash payment on its books as a $2,100 cash payment. Also, the bank erroneously added $1,000 to the companys checking account. The bank should have added the money to a different customers account. How much is the adjusted cash balance per bank on December 31?

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