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 $21,361 balance in the bank Ryan's comparison of the bank statement to its cash account revealed the following: 2,050 Deposit in transit Outstanding checke Additionally, a $39 check written and recorded by the company was incorrectly recorded by the bank as a $93 deduction. The adjusted cash balance per the bank records should be: