he bank portion of last month's bank reconciliation for Sheridan Ltd. at February 28 was as follows:

SHERIDAN LTD.

Bank Reconciliation

February 28Cash balance per bank$17,864Add: Deposits in transit

3,16421,028Less: Outstanding cheques

#3451

$1,967#3470

2,1374,104Reconciled cash balance

$16,924

The reconciled cash balance per bank agreed with the reconciled cash balance per books after the bank reconciliation at February 28. The March bank statement showed the following:

SHERIDAN LTD.

Bank Statement

March 31

Date

Description

Amounts

Deducted from

Account (Debits)

Amounts Added

to Account

(Credits)

Balance

Feb.

28Opening balance

17,864Mar.1Cheque, No. 3451

1,96715,8971Deposit

3,16419,0612Cheque, No. 34702,13716,9244Deposit

1,98418,9089Cheque, No. 34711,67917,22910Returned chequeNSF, J. Mustafa

86916,36010NSF fee

3516,32515

EFT, loan payment

1,21615,10919

Cheque, No. 34721,84313,26626Deposit

3,25116,51731EFT, collection on account from

M. Boudreault

61117,12831Bank service charges and credit card fees8817,040

Sheridan's cash receipts and payments for the month of March showed the following:

Cash Receipts

Cash Payments

Date

Amount

Date

Number

Amount

Mar.

4$1,984Mar.

73471$1,679263,2511534721,483314,0212934734,950$9,256$8,112

Additional information:1.The EFT loan payment should have been recorded by the company on March 15, but this entry was missed. The payment included $84 of interest and a $1,132 payment on the loan principal.

2.The bank made an error processing cheque #3472.

3.The EFT collection was not previously recorded.4.Bank service charges and credit card fees totalling $88 were not previously recorded.

(a)

Calculate the cash balance per books at March 31, prior to reconciliation.

Caash balance per books at March 31$