The $30$ June bank reconciliation also reported outstanding EFTs of $$800.$ During the month of July, Kilimanjaro$$s books show that $$11,170$ of EFTs were issued, yet the bank statement showed that $$11,500$ of EFTs cleared the bank in July.

There were no bank debit or credit memoranda and no errors were made by either the bank or Kilimanjaro Ltd$.$

The outstanding EFTS at $31$ July should be:

$$10,700$

$$470$

$$7,700$

$$2,150$