The treasurer of a company was preparing a bank reconciliation as of March 31. The following items were identified:
- The balance per books was $9,600
- Interest earned on the checking account during March was $10.
- Outstanding checks totaled $875.
- A customer’s NSF check in the amount of $40 was returned with the March bank statement.
- Deposits in transit amounted to $530.
- During March, the bookkeeper for the company recorded payment of an account payable incorrectly as $136. The check was paid by the bank in the correct amount of $361.
- The bank incorrectly credited the company’s account $140 for a check deposited by another company.
What is the balance per the bank statement on March 31?