Shiller Company received a bank statement showing the account balance $268,500, which is different from the amount shown in Shiller's general ledger. The following events account for the discrepancy between the balance per books and the balance per bank statement:

a. Deposit in transit $38,500

b. Outstanding checks $40,000

c. Bank charge for collecting notes receivable $8,400

d. Other bank charges $550 What would be the account balance according to Shiller's general ledger?