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Extra Credit 

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? Please provide your solution below:

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