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 80
Customer's NSF check returned by the bank 381

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, 2013?