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Check payable to Ral Corp., dated January 2, 2007, in payment of a sale made in December 2006, not included in December 31 checkbook balance
$2,000
Check payable to Ral Corp., deposited December 15 and included in December 31 checkbook balance, but returned by bank on December 30 stamped “NSF.” The check was redeposited on January 2, 2007, and cleared on January 9
500
Check drawn on Ral Corp.’s account, payable to a vendor, dated and recorded in Ral’s books on December 31 but not mailed until January 10, 2007
300
The proper amount to be shown as Cash on Ral’s balance sheet at December 31, 2006 is
$4,800
$5,300
$6,500
$6,800
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