Gord Inc.s cash T-account had a balance of $2,800 at December 31; however, Gords bank statement showed a balance of $3,100. The bank statement included service charges of $20, $15 of interest revenue, and a $500 EFT collection from a customer, none of which was reflected in Gords T-account. Gords records showed checks of $200 and deposits of $395 that were not on the bank statement.

Prepare Gords bank reconciliation at December 31, as well as all necessary adjusting journal entries Gord will have to make as a result of the reconciliation.

How much will Gord report for cash on the December 31 Balance Sheet?