The accountant for Bellows Corp. was preparing a bank reconciliation as of April 30, 2009. The following items were identified:

Bellows’ book balance ...........$46,200

Outstanding checks ............. 1,100

Interest earned on checking account ...... 50

Customer’s NSF check returned by the bank ... 500

In addition, Bellows made an error in recording a customer’s check; the amount was recorded in cash receipts as $150; the bank recorded the amount correctly as $510.

Required:

What amount will Bellows report as its adjusted cash balance at April 30, 2009?