$[$The following information applies to the questions displayed below.$]$

The bookkeeper at Jefferson Company has not reconciled the bank statement with the Cash account, saying, $$I don$$t have time.$$ You have been asked to prepare a reconciliation and review the procedures with the bookkeeper.

The April $30,$ Current Year, bank statement and the April ledger account for cash showed the following $($summarized$)$:

BANK STATEMENT

Checks Deposits Balance

Balance, April $1,$ Current Year $$32,200$

Deposits during April $$36,50068,700$

Interest collected $1,28069,980$

Checks cleared during April $$46,40023,580$

NSF check$-$A$.$ B$.$ Wright $25023,330$

Bank service charges $17023,160$

Balance, April $30,$ Current Year $23,160$

Cash $($A$)$

Debit Credit

April $1$ Balance $24,000$ April Checks written $44,600$

April Deposits $42,200$

A comparison of checks written before and during April with the checks cleared through the bank showed outstanding checks at the end of April of $$6,400($including $$4,600$ written before and $$1,800$ written during April$).$ No deposits in transit were carried over from March, but a deposit was in transit at the end of April.The bookkeeper at Jefferson Company has not reconciled the bank statement with the Cash account, saying, "I don't

have time." You have been asked to prepare a reconciliation and review the procedures with the bookkeeper.

The April $30,$ Current Year, bank statement and the April ledger account for cash showed the following $($summarized$)$:

A comparison of checks written before and during April with the checks cleared through the bank showed outstanding

checks at the end of April of $$6,400($including $$4,600$ written before and $$1,800$ written during April$).$ No deposits in

transit were carried over from March, but a deposit was in transit at the end of April.

P$6-5$ Part $4$

What total amount of cash should be reported on the balance sheet at the end of April?