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Speed Racer Company developed the following reconciling information in preparing its September bank reconciliation: Cash balance per bank, 9/30 $27,000 Note receivable collected by bank

Speed Racer Company developed the following reconciling information in preparing its September bank reconciliation: Cash balance per bank, 9/30 $27,000 Note receivable collected by bank 12,800 Outstanding checks 14,000 Deposits in transit 6,000 Bank service charge 350 NSF check 2,900

Determine the cash balance per books (before adjustments) for Speed Racer Company.

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