Connection Corp. gathered the following reconciling information in preparing its October bank reconciliation:

Cash balance per bank, October 31: $14,500;

E-transfer from a customer: $6,000;

Outstanding cheques: $5,500;

Deposits in transit: $8,000;

Bank service charge: $75;

NSF cheque received from a customer: $1,200.

The adjusted cash balance per bank at October 31 is:

please show working out