The following data apply to Owens Sports, Inc., for April 2010:

1. Balance per the bank on April 30, $12,250.

2. Deposits in transit not recorded by the bank, $2,700.

3. Bank error; check written by Owens on his personal checking account was drawn on the Owens Sports, Inc., account, $900.

4. The following checks written and recorded by Owens Sports, Inc., were not included in the bank statement:

1901 $ 250

1920 580

1921 1,650

5. Credit memo for note collected by the bank, $1,100.

6. Service charge for collection of note, $10.

7. The bookkeeper recorded a check written for $560 to pay for April’s office supplies as $650 in the cash disbursements journal.

8. Bank service charge in addition to the note collection fee, $40.

9. NSF checks returned by the bank, $150.

Required

Determine the amount of the unadjusted cash balance per Owens Sports, Inc.’s books.