On 31 May 20X2 the bank statement of Harrison Ltd showed a balance of 26,500. As part of the bank reconciliation process, the following came to light:

cheques from customers totalling 7,000, which had been banked by Harrison Ltd.s book-keeper on 30 May, had not yet been processed by the bank

a customer cheque for 2,540 which had been credited to the bank account had been recorded in error in the cash book as 2,450

a cheque for 8,000 sent by Harrison Ltd to a supplier had not yet been presented by the recipient

You are required to deduce the balance currently shown as at 31 May 20X2 in Harrison Ltds accounting records.