At December 31, 2020, Burkina Ltd. s general ledger Cash balance was $26,000. In addition, Burkina held the following items in its safe on December 31:

1. A post-dated cheque for $820 from Zambia Ltd. received December 30, 2020, which was dated January 2, 2021.

2. A cheque from Zanzibar Inc. for $1,800 that had been deposited on December 20, but was returned NSF on December 29. The cheque was to be re-deposited on January 3, 2021. The original deposit has been included in the December 31 chequebook balance.

3. Coin and currency on hand: $2,630.

Instructions

Calculate the proper amount to be reported as cash on Burkinas statement of financial position at December 31, 2021.