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 $20,361 on deposit in the bank. Ryan's comparison of the bank statement to its cash account revealed the following:

Deposit in transit 1,850

Outstanding checks 945

Additionally, a $37 check written and recorded by the company correctly was recorded by the bank as a $73 deduction.

The adjusted cash balance per the bank records should be:

• $21,266
• $21,230
• $23,192
• $21,302
• $17,602