The accountant for Bellows Corp. was preparing a bank reconciliation as of April 30. The following items were identified:
Bellows’ book balance ............ $28,750
Outstanding checks ............. 900
Interest earned on checking account ........ 75
Customer’s NSF check returned by the bank... 380
In addition, Bellows made an error in recording a customer’s check; the amount was recorded in cash receipts as $370; the bank recorded the amount correctly as $730.
Required:
What amount will Bellows report as its adjusted cash balance at April 30, 2011?