On December 31, Lee Company's Cash account had a balance of $26,590, and the balance per bank statement was $28,280. Analysis of the bank statement and comparison of the statement and records indicated the following: S 5.640 Deposits in transit Outstanding checks Bank service charge 5,000 10 Customer's returned check, NSF 1.410 Bank collection of note on our behalf 4.430 Interest received on note 170 In reviewing the records, Lee Company also discovered the following error: A Koala Company check of $850 was charged to Lee Company's account Required: Compute the adjusted balance of Cash per books Musted lance of Cash