Brief Exercise 7-10 The following information relates to Cullumber Limited's Cash account. The reconciled cash balance from June's bank reconciliation is $19,530. During the month of July, Cullumber recorded cash receipts of $21,200 and cash payments of $24,300 in the general ledger Cash account. An examination of the company's July bank statement shows a balance of $19,370 on July 31; outstanding cheques $3,740; deposits in transit $1,560; EFT collections on account that were not yet recorded on the books $2,184; NSF cheque $1,256; NSF fee $64; and bank services charges $104 Determine the cash balance per Cullumber Limited's books. Cash balance s Prepare the bank reconciliation at July 31. (List items that increase balance as per bank &books first.)