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Sheridan Company assembled the following information in completing its July bank reconciliation: balance per bank 32307 : outstanding checks $4700; deposits in transit $7430; NSF check $490; bank service charge $130; cash balance per books $26420. As a result of this reconcilition, Sheridan will reduce its cash account by $130. reduce its cash account by $2730. increase its cash account by $360. reduce its cash account by $620