The accountant for Bellows Corp. was preparing a bank reconciliation as of April 30. The following items were identified:

Bellows' book balance .................................. $28,750

Outstanding checks .......................................... 900

Interest earned on checking account ........................ 75

Customer's NSF check returned by the bank............ 380

In addition, Bellows made an error in recording a customer's check; the amount was recorded in cash receipts as $370; the bank recorded the amount correctly as $730.

Required:

What amount will Bellows report as its adjusted cash balance at April 30, 2019?