Given the information on the bank statement, what should the adjusted cash balance be on the firm's books?

Bank statement cash balance $14,200

Cash account on the books $13,420

Outstanding checks totaled $3,200

$2,200 collected during the last day of the month was put in the night deposit at the bank but did not appear on the bank statement.

The bank returned a customer's NSF check for $500 received as payment of an account receivable.

The bank statement showed $30 interest earned and a $20 service charge.

A check for supplies cleared the bank for $580 but was erroneously recorded in the books as $850 (a transposition error by the company accounting clerk).

	$13,200
	$13,690
	$12,700