Sterling Company’s bank statement for the month of March included the following information:

Ending balance, March 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $28,046

Bank service charge for March . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 130

Interest paid by bank to Sterling for March . . . . . . . . . . . . . . . . . . . . . 107

In comparing the bank statement to its own cash records, Sterling found the following:

Deposits made but not yet recorded by the bank . . . . . . . . . . . . . . . . . $3,689

Checks written and mailed but not yet recorded by the bank . . . . . . . . 6,530

In addition, Sterling discovered that it had erroneously recorded a check for $46 that should have been recorded for $64. What is Sterling’s correct Cash balance at March 31?