-------- deposits all cash receipts on the day they are received and makes all cash payments by check. The January general ledger shows $24,474 at the end of the month. Comparison of the bank statement to its general ledger cash account revealed the following:

NSF check deposit 287

Deposit in transit 2,100

Outstanding checks 1,100

Additionally, interest in the amount of $80 was earned on the bank account but had not been recorded in the general ledger. The adjusted cash balance per the book records should be: