The bank portion of last month's bank reconciliation for Pharoah Ltd. at February 28 was as follows: PHAROAH LTD. Bank Reconciliation February 28 Cash balance per bank $18,064 Add: Deposits in transit 3,155 21,219 Less: Outstanding cheques #3451 $1,953 #3470 Reconciled cash balance 2,153 $17.113 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: