The bank portion of last month's bank reconciliation for Blossom Ltd. at February 28 was as follows: BLOSSOM LTD. Bank Reconciliation February 28 Cash balance per bank $17,905 Add: Deposits in transit 3,168 21,073 Less: Outstanding cheques #3451 $1,963 #3470 2,155 Reconciled cash balance $16,955 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: BLOSSOM LTD. Bank Statement March 31 Date Description Amounts Deducted from Account (Debits) Amounts Added to Account (Credits) Balance Feb. 28 Opening balance 17,905 Mar. 1 Cheque, No. 3451 1,963 15,942 1 Deposit 3,168 19,110 2 Cheque, No. 3470 2,155 16,955 4 Deposit 1,974 18,929 9 Cheque, No. 3471 1,669 17,260 10 Returned cheque-NSF, J. Mustafa 879 16,381 10 NSF fee 35 16,346 15 EFT, loan payment 1,223 15,123 19 Cheque, No. 3472 1,823 13,300 26 Deposit 3,287 16,587 31 EFT, collection on account from M. Boudreault 608 17,195 31 Bank service charges and credit card fees 89 68 17,106 Blossom's cash receipts and payments for the month of March showed the following: Cash Receipts Cash Payments Date Amount Date Number Amount Mar. 4 $1,974 Mar. 7 3471 $1,669 26 3,287 15 3472 1,283 31 4,031 29 3473 4,904 $9,292 $7,856 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 $85 of interest and a $1,138 payment on the loan principal. 2. The bank made an error processing cheque #3472. 3. The EFT collection from M. Boudreault was not previously recorded. 4. Bank service charges and debit and credit card processing fees totalling $89 were not previously recorded. (a) Calculate the cash balance per books at March 31, prior to reconciliation. Caash balance per books at March 31 $