Sterling Company’s bank statement for the month of March included the following information:
Ending balance, March 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $28,046
Bank service charge for March . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 130
Interest paid by bank to Sterling for March . . . . . . . . . . . . . . . . . . . . . 107
In comparing the bank statement to its own cash records, Sterling found the following:
Deposits made but not yet recorded by the bank . . . . . . . . . . . . . . . . . $3,689
Checks written and mailed but not yet recorded by the bank . . . . . . . . 6,530
In addition, Sterling discovered that it had erroneously recorded a check for $46 that should have been recorded for $64. What is Sterling’s correct Cash balance at March 31?