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 $23,361 on deposit in the bank. Ryan's comparison of the bank statement to its cash account revealed the following: Deposit in transit Outstanding checks 2,450 1,107 Additionally, a $48 check written and recorded by the company correctly, was recorded by the bank as a $84 deduction. The adjusted cash balance per the bank records should be