Cornerstone Exercise $4-17$

Bank Reconciliation

The accountant for Beaume Corp. was preparing a bank reconciliation as of April $30.$ The following items were identified:

Beaume's book balance

$$28,750$

Outstanding cheques

$900$

Interest earned on chequing account

Customer's NSF cheque returned by the bank

In addition, Beaume made an error in recording a customer's cheque; the amount was recorded in cash receipts as $$370$; the bank recorded the amount correctly as

$$730.$

Required:

What amount will Beaume report as its adjusted cash balance at April $30?$

$$