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The cash book shows a positive bank balance of $2,300 as at 30 April. When comparing the balance in the cash book with the bank

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The cash book shows a positive bank balance of $2,300 as at 30 April. When comparing the balance in the cash book with the bank statement it is subsequently discovered that a standing order payment of $1,500 has been entered twice. In addition, a cheque from a customer for $1,700, which was paid into the bank on 25 April, has been dishonoured on 30 April. The Adjusted closing balance as per cash book would be

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