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Music School received its monthly bank statement showing a balance of $27,639 Credit at 31 January. On this date cash received from students and not

Music School received its monthly bank statement showing a balance of $27,639 Credit at 31 January. On this date cash received from students and not yet deposited at the bank totalled $851 and outstanding cheques were $4,320. The amount to appear as cash at bank on the 31 January balance sheet is:

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