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In reviewing the unadjusted trial balance, an accountant at Schell Labs determined that, among other things, the company's cash balance of \$39,700 had the following errors:

  1. The balance was understated by \$10,000.
  2. A cash receipt of \$11,900 was erroneously posted as a debit to Cash of \$19,100.
  3. Cash paid for \$1,450 worth of supplies was erroneously posted as a credit to Cash of \$450.
  4. A \$750 cash withdrawal by the owner was overlooked when determining the balance of the account.
  5. A cash refund of \$1,250 that was received due to the return of defective equipment was erroneously debited to Accounts Receivable.

What adjustment to the current cash balance should the accountant make to correct for these errors?


decrease by \$200


increase by \$2,300


increase by \$3,800


increase by \$4,300


increase by \$16,700


decrease by \$17,700

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