Soft Water Company gathered the following reconciling information in preparing its July bank reconciliation: $\begin{array}{lr}
\text { Cash balance per books, } 7 / 31 & \$ 23,500 \
\text { Deposits in transit } & 1,200 \
\text { Notes receivable and interest collected by bank } & 4,800 \
\text { Bank charge for check printing } & 80 \
\text { Outstanding checks } & 8,000 \
\text { NSF check } & 860
\end{array}$ The adjusted cash balance per books on July 31 is

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The Answer of Soft Water Company gathered the following reconciling information in preparing its July bank reconciliation: $\begin{array}{lr}
\text { Cash balance per books, } 7 / 31 & \$ 23,500 \
\text { Deposits in transit } & 1,200 \
\text { Notes receivable and interest collected by bank } & 4,800 \
\text { Bank charge for check printing } & 80 \
\text { Outstanding checks } & 8,000 \
\text { NSF check } & 860
\end{array}$ The adjusted cash balance per books on July 31 is

Soft Water Company Gathered the Following Reconciling Information in Preparing