Company A receives its monthly bank statement for October, which shows an ending balance of $$25,000.$ However, the company$$s cash records indicate an ending cash balance of $$27,000$ for the same period.

Upon reviewing the bank statement and comparing it to the company$$s records, the following items are identified:

Outstanding checks totaling $$2,000.$

A deposit in transit of $$3,500.$

A returned check from a customer for $$500.$

Calculate the adjusted cash balance for October. Show your work.