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The following information is available to reconcile Sleepy Time Bedding's book balance of cash with its bank statement cash balance as of July 3 1

The following information is available to reconcile Sleepy Time Bedding's book balance of cash with its bank statement cash balance as of July 31:
a. On July 31, the company's Cash account has a $26,016 debit balance, but its July bank statement shows a $28,611 cash balance.
b. Check No.1531 for $1,674 and Check No.1540, for $906** were outstanding on the June 30 bank reconciliation. Check No.1540 is listed with the July canceled checks, but Check No.1531 is not. Also, Check No.1565 for $690 and Check No.1569 for $2,442, both written in July, are not among the canceled checks on the July 31 statement.
c. In comparing the canceled checks on the bank statement with the entries in the accounting records, it is found that Check No.1556 for July rent was correctly written and drawn for $1,380 but was erroneously entered in the accounting records as $1,370.
d. A credit memorandum enclosed with the July bank statement indicates the bank collected $9,640 cash on a noninterest-bearing note for Sleepy Time Bedding, deducted a $62 collection fee, and credited the remainder to its account. Sleepy Time Bedding had not recorded this event before receiving the statement.
e. A debit memorandum for $945 lists a $935 NSF check plus a $10 NSF charge. The check had been received from a customer, Evan Shaw. Sleepy Time Bedding has not yet recorded this check as NSF.
f. Enclosed with the July statement is a $28 debit memorandum for bank services. It has not yet been recorded because no previous notification had been received.
g. Sleepy Time Bedding July 31 daily cash receipts of $10,806 were placed in the bank's night depository on that alate, but do not appear on the July 31 bank statement.
What is the adjusted book balance?
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