Ron Co.

has presented the following items to his accountant for reconciling purposes on August 31,
20x8. The following items are:

Bank balance, 8/31 P265,000

NSF check 6,000

Service charge 400

Receipts not yet received by bank 45,000

Ron Co. checks that were issued

not yet recorded by the bank 32,000

Redeposited NSF, was cleared

By the bank 4,000

Note from customer, dated

Sept. 3, 20x8 sent to the bank

For collection. The bank didn’t

Record the said check, but the

Company did. 10,000

Bank charge to Ron Co a check,

Instead Ran Co. amounting to 4,000

How much is the unadjusted balance per bank?