Ryan Company deposits all cash receipts on the day they are received and makes all cash payments by check. Ryan's June bank statement shows $22,361 on deposit in the bank. Ryan's comparison of the bank statement to its cash account revealed the following: Deposit in transit 2,250 Outstanding checks 1,053 Additionally, a $46 check written and recorded by the company correctly, was recorded by the bank as a $64 deduction. The adjusted cash balance per the bank records should be:

$23576

Explanation:

The adjusted cash balance per the bank records will be calculated thus:

Bank statement = $22,361

Add: Deposit in transit = $2250

Less: Outstanding checks = ($1053)

Add: Bank error = $64 - $46 = $18

Adjusted cash balance = $23,576

The adjusted cash balance per the bank records should be $23576

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