On December 31, Martinez Company's Cash account had a balance of $32,750, and thebalance per bank statementwas $33,770. Analysis of the bank statement and comparison of the statement and records indicated the following:

Deposits in transit

$

12,540

Outstanding checks

6,940

Bank service charge

20

Customer's returned check,NSF

1,100

Bank collectionof note on our behalf

7,060

Interest received on note

140

In reviewing the records, Martinez Company also discovered the following error: A check for $390 in legal expense was incorrectly recorded on the books as $930.

Required:

Compute the adjusted balance of Cash per books.

Adjusted balance of Cash:

$