Silver Inc. maintains a checking account with ABC Bank. The following ledger account provides information for the records related to the beginning balance, deposits, and payments with check. The following cash ledger account is obtained from the companys ledger book for the month ending January 31.

Cash Account

Deposits: Checks written:

Jan.1 Balance $4,851.23 Jan.13 Ck.no. 213 $423

Jan. 19 Deposit $5,000 Jan.24 Ck.no. 214 $125

Jan. 27 Deposit $2,400 Jan.26 Ck.no. 215 $200

Jan. 30 Deposit $1,000 Jan.28 Ck.no. 216 $163

Jan. 31 Deposit $800

The bank statement for the month ended January 31, on the other hand, reveals the following:

Bank Statement

Previous statement balance (Beginning balance) $4,851.23

Deposits and other increses:

Jan. 19 $5,000

Jan. 27 $2,400

Jan. 31 $670 INT

Total deposits and other increases $8,070

Checks paid and other decreases:

Jan. 15 Ck.no.213 $423

Jan. 29 Ck.no.216 $136

Jan. 30 $ 20 DM

Total checks paid and other decreases $589

Jan. 31 Balance this statement $12,342.23

Explanation of symbols:

INT Interest earned on average bank balance

DM Debit memoranda

Comparison of the January's bank statement and company records reveal the following additional information:

a. Check No. 216 issued in payment for purchase of merchandise inventory is accurately cleared by the bank but erroneously recorded in the companys accounting books as $163.

b. The debit memoranda represent EFT payment of electricity bill by the bank on behalf of Silver Inc.

What is unadjusted balance of cash per company records as of January 31?