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 a $24,861 balance in the bank. Ryan's comparison of the bank statement to its cash account revealed the following: Deposit in transit 2,750 Outstanding checks 1,188 Additionally, a $32.5 check written and recorded by the company was incorrectly recorded by the bank as a $2.53 deduction. The adjusted cash balance per the bank records should be