Fred's Supply's month end bank statement shows a balance of $27,000. Outstanding checks were $10,000, and the $21,000 deposit on the last day of the month is not yet shown on the bank statement since it was made after 4 p.m. Bank service fees of $35 and a returned check (NSF) of $50 were shown on the statement are not yet recorded on the books.

What is the correct (reconciled) month-end cash amount?

Respond in a whole number, no commas and no dollar signs.