The following information regarding cash for Alpha Company is provided for the month ending March 31, 2018:

Item Amount

Ending Cash per Bank Statement $26,000

Note collected by bank (included interest of $125) $6,125

Bank Service Charges. $75

Deposits in Transit. $2,025

Outstanding Cheques. $4,550

Customer Cheque returned NSF. $375

A review of the bank statement reflected that cheque #224 recorded in the company cheque register as $1,925 to settle an accounts payable, was paid by the bank for the amount of $1,295.What is balance per books before the completed bank reconciliation