1. The cash account of A Corp. shows a balance of 450,000 before reconciliation. The bank statement does not include a deposit of 23,000 made on the last day of the month. The bank statement shows a collection by the bank of 9,400 and a customers check for 3,200 was returned because it was NSF. A customers check for 4,500 was recorded on the books as 5,400 and a check written for 790 was recorded as 970.

How much is the adjusted cash balance?