Ryan Company deposits all cash receipts on the day they are received and makes all cash payments by check. Ryan's June bank statement shows $26, 361 on deposit in the bank. Ryan's comparison of the bank statement to its cash account revealed the following. Additionally a $38 check written and recorded by the company correctly was recorded by the bank as a $83 deduction. The adjusted cash balance per the bank records should be: $28.142 $28.097 $30.725 $28.187 $22.087