You are part of the audit engagement team that is auditing MMT & Co for the fiscal year $($accounting period$)2023.$

As part of the control testing, you have inquired client$$s personnel about bank$$book cash reconciliation process, have verified the signatures and the dates for three randomly chosen months, and have decided to pick the last month$$s reconciliation for further examination. Below is the information related to your task:

Reconcile the general disbursement account at the GD Bank for your audit client MMT & Co$.$ as of $09-30-2023.$ The client$$s personnel calculations show a cash balance equal to $$21,000.$ The cash activity is as follows:

Balance per bank, $09-30-2023$ $$22,800$

Balance per books, $09-30-2023$ $$14,200$

Checks written during September $$98,000$

Deposits made during September $$91,500$

In addition, the $09-30-2023$ bank statement shows the following:

Checks cleared in September $$91,000$

Deposits credited during September $$88,800$

Deposited item returned NSF $$600$

Bank service charge $$100$

Collection of bond interest $$5,000$

Starting from both the bank and the book balance, prepare a reconciliation of cash to find the correct cash balance as of $09-30-2023.$