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Keyser, Inc.'s April bank statement shows an April 30 balance of $20,480. The information below pertains to Keyser, Inc.: Deposits in transit $3,200 Checks outstanding

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Keyser, Inc.'s April bank statement shows an April 30 balance of $20,480. The information below pertains to Keyser, Inc.: Deposits in transit $3,200 Checks outstanding 1,860 Bank service charge 40 Error in Keyser's records understating cash disbursement 720 Keyser's found that a cashed check was correctly written and recorded in general ledger as $9,395 but was erroneously listed in the bank statement as $9,855 Bank statement shows bank collected a note receivable for Keyser 1,000 The reconciled cash balance at April 30 on the bank reconciliation should be

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