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Question: 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                                                        63

Customer's NSF check returned by the bank                                             365

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, 2019?

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