The bookkeeper at Martin Company has asked you to prepare a bank reconciliation as of May 31. The May 31 bank statement and the May T-account for cash (summarized). Martin Companys bank reconciliation at the end of April showed a cash balance of $21,500. No deposits were in transit at the end of April, but a deposit was in transit at the end of May.

BANK STATEMENT
	Checks			Deposits		Other			Balance
Balance, May 1									$	21,500
May 2				$	9,000					30,500
May 5	#301	$	12,000							18,500
May 7	#302		7,200							11,300
May 8					11,000					22,300
May 14	#303		560							21,740
May 17						Interest	$	180		21,920
May 22						NSF check		340		21,580
May 27	#304		5,200							16,380
May 31						Service charge		90		16,290
Balance, May 31										16,290

Cash (A)
May 1 Balance	21,500
May 1	9,000	12,000	#301	May 2
May 7	11,000	7,200	#302	May 4
May 29	7,200	560	#303	May 11
		5,200	#304	May 23
		1,900	#305	May 29
May 31 Balance	21,840

3. After the reconciliation journal entries are posted, what balance will be reflected in the Cash account in the ledger?