The bank statement for the checking account of Management Systems Incorporated $($MSI$)$ showed

a December $31,2024,$ balance of $$15,233\mathrm{.}62.$ Information that might be useful in preparing a bank

reconciliation is as follows:

a$.$ Outstanding checks were $$1,381\mathrm{.}15.$

b$.$ The December $31,2024,$ cash receipts of $$605$ were not deposited in the bank until January

$2,2025.$

c$.$ One check written in payment of rent for $$252$ was correctly recorded by the bank but was

recorded by MSI as a $$265$ disbursement.

d$.$ In accordance with prior authorization, the bank withdrew $$510$ directly from the checking

account as payment on a note payable. The interest portion of that payment was $$380.$ MSI

has made no entry to record the automatic payment.

e$.$ Bank service charges of $$20$ were listed on the bank statement.

f$.$ A deposit of $$905$ was recorded by the bank on December $13,$ but it did not belong to MSI.

The deposit should have been made to the checking account of MIS, Incorporated.

g$.$ The bank statement included a charge of $$55$ for an NSF check. The check was returned

with the bank statement and the company will seek payment from the customer.

h$.$ MSI maintains a $$260$ petty cash fund that was appropriately reimbursed at the end of

December.

i$.$ According to instructions from MSI on December $30,$ the bank withdrew $$13,000$ from the

account and purchased U$.$S$.$ Treasury bills for MSI. MSI recorded the transaction in its

books on December $31$ when it received notice from the bank. Half of the Treasury bills

mature in two months and the other half in six months.

Required: Determine the reconciled cash balance.