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Bank Reconciliation Garrison Corporation was closing its books on May 3 1 . Garrison's accountant prepared a bank reconciliation as of May 3 1 and

Bank Reconciliation
Garrison Corporation was closing its books on May 31. Garrison's accountant prepared a bank reconciliation as of May 31 and has found the following possible reconciling items between its book balance and its cash balance per the bank:
Garrison's book balance $9,820
Outstanding checks 960
Customer's NSF check returned by the bank 190
Interest earned on checking account 200
In the search for reconciling items, the accountant also discovered that Garrison made an error in recording a customers check: the amount was recorded in cash receipts as $350; the bank recorded the amount correctly as $530.
Required:
What amount will Garrison report as its adjusted cash balance at May 31?

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