E5-39B. (Learning Objective 3: Preparing a bank reconciliation) Harry Sparks operates a bowling alley. He has just received the monthly bank statement at September 30 from City National Bank, and the statement shows an ending balance of €565. Listed on the statement are an EFT rent collection of €345, a service charge of €9, two NSF checks totaling €135, and a

€12 charge for printed checks. In reviewing his cash records, Sparks identifies outstanding checks totaling €639 and a September 30 deposit in transit of €1,970. During September, he recorded a €320 check for the salary of a part-time employee as €32. Sparks’s Cash account shows a September 30 cash balance of €1,995. How much cash does Sparks actually have at September 30?