On December 31, Campbell Company's Cash account had a balance of $31,730, and the balance per bank statement was $26,280. Analysis of the bank statement and comparison of the statement and records indicated the following: O Deposits in transit $ 16,570 O Outstanding checks 5.680 O Bank service charge 20 O Customer's returned check NSF 1,340 Bank collection of note on our behalf 6,980 180 O Interest received on note In reviewing the records, Campbell Company also discovered the following error: A check for $620 in legal expense was incorrectly recorded on the books as $260. Required: Compute the adjusted balance of Cash per books. Adjusted balance of Cash