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On December 31, Barnes Company's bank statement had a balance of $27, 200. Analysis of the bank statement and comparison of the statement and records

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On December 31, Barnes Company's bank statement had a balance of $27, 200. Analysis of the bank statement and comparison of the statement and records indicated the following: In reviewing the records. Barnes Company also discovered the following error: A check for $690 in legal expense was incorrectly recorded on the books as $960. Compute the adjusted balance of Cash per bank statement

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