The bank portion of last month's bank reconciliation for Oriole Ltd. at February 28 was as follows: ORIOLE LTD. Bank Reconciliation February 28 Cash balance per bank Add: Deposits in transit $17,878 3,130 21,008 Less: Outstanding cheques #3451 $1.969 #3470 2.148 Reconciled cash balance $16,891 Amounts Deducted from Account (Debits) Date Amounts Added to Account (Credits) Description Balance Feb. 28 17.878 Mar. 1.969 15,909 Opening balance Cheque, No. 3451 Deposit Cheque. No. 3470 Deposit 3,130 19,039 2 2.148 16,891 4 9 1,960 18,851 Cheque No. 3471 1.683 17.168 10 Returned cheque-NSF, J. Mustafa 877 16,291 10 NSF fee 35 16, 256 15 EFT, loan payment 1.210 15.046 19 Cheque. No. 3472 1.723 13.323 26 Deposit 3.236 16 550 31 EFT, collection on account from M. Boudreault 608 17.167 31 Bank service charges and credit card fees 89 17,078 Oriole's cash receipts and payments for the month of March showed the following: Cash Receipts Date Amount Date Cash Payments Number Amount 7 3471 $1,683 Mar 4 $1.960 Mar. 26 3.236 15 3472 1.273 31 4,004 29 3473 4.981 $9.200 $7.937 1 2 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 $1,126 payment on the loan principal. The bank made an error processing cheque #3472. The EFT collection from M. Boudreault was not previously recorded. Bank service charges and debit and credit card processing fees totalling $89 were not previously recorded. 3. 4 Calculate the cash balance per books at March 31, prior to reconciliation Caash balance per books at March 31 S