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 $$28,861$ balance in the bank. Ryan's comparison of the bank statement to its cash account revealed the following:

Deposit in transit $3,550$

Outstanding checks $1,404$

Additionally, a $$48$ check written and recorded by the company was incorrectly recorded by the bank as a $$84$ deduction.

The adjusted cash balance per the bank records should be: