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Kingbird, Inc. developed the following reconciling information in preparing its December bank reconciliation: ...

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Accounting

Kingbird, Inc. developed the following reconciling information in preparing its December bank reconciliation:
Cash balance per bank, 12/31 $ 27400
Note receivable collected by bank 13700
Outstanding checks 20500
Deposits in transit 10300
Bank service charge 170
NSF check 2700
Using the above information, determine the cash balance per books (before adjustments) for the Kingbird, Inc..

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