Marin Company's general ledger indicates a cash balance of $24,140 as of September 30, 2018. Early in October Marin received a bank statement indicating that during September Marin had an NSF check of $3,300 returned to a customer and incurred service charges of $65. Marin also learned it had incorrectly recorded a check received from a customer on September 15 as $300 when in fact the check was for $350. Calculate Marin's correct September 30, 2018, cash balance. Balance per books Add: Deduct: Corrected cash balance Shan Enterprises received a bank statement listing its May 31, 2018, bank balance as $48,182. Shan determined that as of May 31 it had cash receipts of $3,100 that were not yet deposited and checks outstanding of $7,824. Calculate Shan's correct May 31, 2018, cash balance. Balance per bank statement Add: Deduct: Corrected cash balance