On December 31, Stewart Company's bank statement had a balance of $31.780. Analysis of the bank statement and comparison of the statement and records indicated the following: D Deposits in transit at the end of December $ 1,455 O Outstanding checks at the end of December 3,810 Bank service charge 5 Customer's returned check, NSF 1,380 DBank collection of note on our behalf 5.180 Interest received on note 200 In reviewing the records, Stewart Company also discovered the following error: A check for $490 in legal expense was incorrectly recorded on the books as 5940. Required: Compute the adjusted balance of Cash per bank statement. Adjusted balance of Cast