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Bob company has the following records available when

Problem - Bob Company has the following records available when preparing its bank reconciliation for the month of March 2013:

Balance per bank statement, 3/31/13 $18,000

NSF check returned with 3/31/13 bank statement 290

Deposits in transit, 3/31/13 3,000

Outstanding checks, 3/31/13 2,400

Bank service charges for March 20

What should be the adjusted cash balance at March 31, 2013?

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