Clark Ltd.s bank statement for the month of December showed the following:

Clark Ltd.
Bank Statement
December 31
				Amounts Deducted from		Amounts Added to
Date	Description			Account (Debits)		Account (Credits)		Balance
Nov. 30	Opening balance							21,840
Dec. 1	Cheque, No. 631			800				21,040
2	Deposit					4,235		25,275
6	Cheque, No. 633			380				24,895
7	Deposit					3,670		28,565
11	Cheque, No. 635			620				27,945
16	Cheque, No. 636			1,120				26,825
16	EFT, salaries			5,000				21,825
18	Returned cheque- NSF, J. Clark			2,000				19,825
18	NSF Fee			70				19,755
23	Deposit					7,000		26,755
27	Cheque, No. 632			1,700				25,055
29	Deposit					8,330		33,385
29	Cheque, No. 637			2,000				31,385
30	EFT, salaries			5,000				26,385
31	Bank service charges			50				26,335

Clark Ltd.s cash receipts and payments for the month of December are presented below:

Cash Receipts			Cash Payments
Date	Amount		Date	Number	Amount
Dec. 2	$ 4,325		Dec. 2	632	$ 1,700
5	3,670		3	633	380
23	7,000		4	634	1,050
29	8,330		6	635	620
31	2,750		7	636	1,120
	$ 26,075		10	637	2,000
			14	638	950
			16	EFT, salaries	5,000
			22	639	2,500
			29	640	550
			30	EFT, salaries	5,000
					$ 20,870

The reconciled cash balance per bank, $20,350, agreed with the reconciled cash balance per book after the bank reconciliation at November 30.

Required

(i) Calculate the amount of the deposits in transit, identifying the individual items, at December 31

(ii) Calculate the amount of the outstanding cheques, identifying the individual items, at December 31

(iii) Calculate the cash balance per books at December 31, prior to reconciliation