ABC Company provided the following data for the purpose of reconciling the cash balance per book: Balance per book $170,000; Outstanding checks (Including certified check of $20,000) $100,000; Boset in transit $40,000, December NSF check (of which $10,000 had been re-deposited to and cleared on December 27) $30,000; Erroneous bank charge $3,000; a check of $5,000 in payment of account was recorded by the company as $500; Erroneous credit to ABC's account, representing proceeds of loan granted to another company $60,000; Proceeds of note collected by bank for ABC (net of charge of $4,000) $150,000. The correct cash balance to be shown in the Company's Decemcer 31 balance sheet is