Calculate the adjusted cash balance per books for problem?

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The controller of Quimby, Inc needs to calculate the month end cash balance. The controller just received the monthly bank statement and did not yet make any adjustments based upon it.

Balance per bank $55,987
Balance per books $60,002
NSF check $3,600

The bank also recorded $2,505 for the collection of a note and interest on behalf of Quimby, Inc.


Calculate the adjusted cash balance per books.
 
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