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Dewitt Company gathered the following information in preparing its bank reconciliation on May 3 1 : Cash balance per books, May 3 1 , $

Dewitt Company gathered the following information in preparing its bank reconciliation on May 31: Cash balance per books, May 31, $3,500; deposits in transit, $1,150; note and interest collected by the bank, $850; bank service charge, $20; outstanding checks, $2,500; NSF check, $170. The adjusted cash balance per books at May 31 is

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