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 $30,361 on deposit in the bank. Ryan's comparison of the bank statement to its cash account revealed the following:

Deposit in transit	3,850
Outstanding checks	1,485

Additionally, a $57 check written and recorded by the company correctly, was recorded by the bank as a $75 deduction. The adjusted cash balance per the bank records should be: