(Learning Objective 3: Preparing a bank reconciliation) Harry Spares 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 €545. Listed on the statement are an EFT rent collection of €325, a service charge of €8, two NSF cheques totaling €125, and a €10 charge for printed cheques. In reviewing his cash records, Smith identifi es outstanding cheques totaling €609 and a September 30 deposit in transit of €1,790. During September, he recorded a €310 cheque for the salary of a part-time employee as €31. Smith’s Cash account shows a September 30 cash balance of €1,823. How much cash does Smith actually have at September 30?