The Backus Inc. cash account had a balance of $1,092 on March 31. This included a bank deposit for $172 that was in transit on the 31st. The March 31 bank statement contained the following information:
- Bank Statement Balance $1,089
- NSF Check $32
- Bank service charge $7
- Collection of notes receivable $87
Backus also had checks outstanding of $279, what is Backus's reconciled balance?