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 $25,861 balance in the bank. ryan's comparison of the bank statement to its cash account revealed the following: deposit in transit2,950outstanding checks1,242additionally, a $37 check written and recorded by the company was incorrectly recorded by the bank as a $73 deduction.the adjusted cash balance per the bank records should be: