On October 31 Windsor Ltd. received its bank statement from Provincial Bank. It stated that Windsor had a balance of $9,480 at October 31. The companys general ledger showed a cash balance of $10,205 at that date. A comparison of the bank statement and the accounting records revealed the following information:

		Bank service charges for the month were $50.
		The company had written and mailed out cheques with a value of $1,380 that had not yet cleared the bank.
		A cheque from one of Windsors customers in the amount of $840 that had been deposited during the last week of October was returned with the bank statement as NSF.
		An electronic funds transfer payment (EFT) of $255 for monthly insurance expense was automatically deducted from Windsors bank account on October 22. Windsors bookkeeper had forgotten to record this transaction.
		During the month, the companys bookkeeper had recorded a cheque (#1872) paid for utilities as $575 rather than $755 (which was the amount written on the cheque and processed by the bank).
		The cash receipts for October 31 amounted to $780 and had been deposited in the night drop slot at the bank on the evening of October 31. These were not reflected on the bank statement for October.

Prepare the bank reconciliation for Windsor at October 31.

Bank Reconciliation October 31
Deposits in transitBalance per bank statementBank service chargesError correction on cheque #1872NSF chequeOutstanding chequesEFT paymentAdjusted cash balance per bank					$
LessAdd: Bank service chargesEFT paymentOutstanding chequesAdjusted cash balance per bankDeposits in transitNSF chequeError correction on cheque #1872Balance per bank statement
LessAdd: Bank service chargesAdjusted cash balance per bankError correction on cheque #1872EFT paymentDeposits in transitNSF chequeOutstanding chequesBalance per bank statement
Deposits in transitBalance per bank statementNSF chequeOutstanding chequesAdjusted cash balance per bankBank service chargesError correction on cheque #1872EFT payment					$
Adjusted cash balance per booksNSF chequeBank service chargesEFT paymentBalance per accounting recordsDeposits in transitError correction on cheque #1872Outstanding cheques					$
AddLess:
Deposits in transitError correction on cheque #1872NSF chequeOutstanding chequesBank service chargesAdjusted cash balance per booksEFT paymentBalance per accounting records			$
Adjusted cash balance per booksEFT paymentBank service chargesBalance per accounting recordsError correction on cheque #1872NSF chequeDeposits in transitOutstanding cheques
Balance per accounting recordsOutstanding chequesAdjusted cash balance per booksDeposits in transitEFT paymentError correction on cheque #1872Bank service chargesNSF cheque
Deposits in transitBank service chargesNSF chequeBalance per accounting recordsOutstanding chequesEFT paymentError correction on cheque #1872Adjusted cash balance per books
EFT paymentBalance per accounting recordsBank service chargesNSF chequeDeposits in transitAdjusted cash balance per booksOutstanding chequesError correction on cheque #1872					$

What cash should Windsor report on its Balance Sheet as at October 31?

The cash reported on the Balance Sheet at October 31

$