ABC limited just received the 30 April bank statement from National Australia Bank and the statement shows an ending balance of $800. Listed on the statement are an EFT rent collection of $416, a service charge of $12, dishonoured cheques totaling $74 and a $9 charge for printed cheques. In reviewing the firm's cash records, ABC limited identifies outstanding cheques totaling $467 and a deposit in transit of $1804. During April, ABC limited recorded a $290 cheque by debiting salary expense and credit cash for $29. ABC limited cash account shows a 30 April balance of $2077 The adjusted balance per book is