Widdig Company developed the following reconciling information in preparing its September bank reconciliation: Cash balance per bank, 9/30 Note receivable collected by bank Outstanding checks Deposits-in-transit Bank service charge NSF check $24,000 12,000 18,000 9,000 150 3,000 Using the above information, determine the cash balance per books (before adjustments) for Widdig Company.

Widdig Company developed the following reconciling information in preparing its September bank reconciliation: \begin{tabular}{|l|r|} \hline Cash balance per bank, 9/30 & $24,000 \\ \hline Note receivable collected by bank & 12,000 \\ \hline Outstanding checks & 18,000 \\ \hline Deposits-in-transit & 9,000 \\ \hline Bank service charge & 150 \\ \hline NSF check & 3,000 \\ \hline \end{tabular} Using the above information, determine the cash balance per books (before adjustments) for Widdig Company