ryan company deposits all cash receipts on the day they are received and makes all cash payments by check. ryan's june bank statement shows a $24,861 balance in the bank. ryan's comparison of the bank statement to its cash account revealed the following: deposit in transit2,750 outstanding checks1,188 additionally, a $35 check written and recorded by the company was incorrectly recorded by the bank as a $53 deduction. the adjusted cash balance per the bank records should be: