On December 31, Robinson Company's bank statement had a balance of $27,900. Analysis of the bank statement and comparison of the statement and records indicated the following: Deposits in transit at the end of December Outstanding checks at the end of December Bank service charge Customer's returned check, NSF Bank collection of note on our behalf Interest received on note s15,940 6,100 20 1,480 6,030 160 In reviewing the records, Robinson Company also discovered the following error: A check for $680 in legal expense was incorrectly recorded on the books as $860 Required: Compute the adjusted balance of Cash per bank statement. Adjusted balance of Cash