On May 1, 2022, Andrews Company purchases 150 units of product for resale from the Burke Co., on account. Each unit costs $40. Terms: 2/10, Net 30. FOB Shipping Point. Shipping costs are $100 and paid in cash by the responsible party. On May 3rd, Andrews Company returns 10 units of the inventory purchased on May 1 because it was damaged. The journal entry to record the return would include: A credit to Inventory of $400 A credit to Cash of $400 A credit to Accounts Payable of $400 A debit to Cash of $400 ABC Co received the bank statement for its cash account with First Last Bank for the month of June. The ending balance on the statement is $10,500. There is also a $100 bank service charge and a charge for a Non-sufficient fund check returned of $50. ABC 's books show a balance of $9,650. After reviewing the bank statement ABC 's accountant notes that there was a deposit of $2,000 that was made on the last day of the month that is not reflected on the bank statement. There also outstanding checks that total $3,000 that have not cleared the bank. What is the adjusted bank and book balance after reconciling the account? Do not enter your answer with a dollar sign. For example; 18500