The bank balance shown in the April bank statement shows \$24,000. After examining the April bank statement and the items included in it, the company's accountant figured these items:
|Bank reconciliation information:|
|Checks written, not cleared the bank||\$4,000|
|Deposited check returned for insufficient funds||\$130|
|Note collected from customer by the bank||\$1,800|
|Deposits made on the last day of April, not reflected on bank statement||\$2,600|
|Bank service fee for April||\$70|
What is the amount of cash that should be reported in the balance sheet at the end of April?