Cornerstone Exercise 4-17 (Algorithmic) Bank Reconciliation

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

Bellows' book balance	$28,750
Outstanding checks	900
Interest earned on checking account	71
Customer's NSF check returned by the bank	378

In addition, Bellows made an error in recording a customer's check; the amount was recorded in cash receipts as $370; the bank recorded the amount correctly as $730.

Required:

What amount will Bellows report as its adjusted cash balance at April 30, 2019?