Question $5(1$ point$)$

Fred's Supply's month end bank statement shows a balance of $$32,000.$ Outstanding checks were $$10,000,$ and the $$10,000$ deposit on the last day of the month is not yet shown on the bank statement since it was made after $4$ p$.$m$.$ Bank service fees of $$35$ and a returned check $($NSF$)$ of $$47$ were shown on the statement are not yet recorded on the books.

What is the correct $($reconciled$)$ month$-$end cash amount?