Marin Companys general ledger indicates a cash balance of $23,740 as of September 30, 2016. Early in October Marin received a bank statement indicating that during September Marin had an NSF check of $2,900 returned to a customer and incurred service charges of $50. Marin also learned it had incorrectly recorded a check received from a customer on September 15 as $800 when in fact the check was for $850.

Calculate Marins correct September 30, 2016, cash balance.

Balance per books
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Corrected cash balance