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 $ 17,878 Add: Deposits in transit 3,139 21,017 Less: Outstanding cheques. #3451 $ 1.949 #3470 2.139 Reconciled cash balance $ 16,929 The reconciled cash balance per bank agreed with the recoriciled cash balance per books after the bankreconciliation at Februa The March bank statement showed the following: FITUUTTU Deducted from Account (Debits) TURTUS Mutu to Account (Credits) Balance Date Description 17.878 Feb. 28 Opening balance 1.949 15,929 Mar. 1 Cheque, No. 3451 3,139 19.068 1 Deposit 2.139 16,929 2 Cheque, No. 3470 1.952 18,881 4 Deposit 1.683 17,198 9. Cheque, No. 3471 16,321 877 10 Returned cheque-NSE, J. Mustafa 35 16,286 10 NSF fee 1.221 15,065 15 EFT, loan payment 1.833 13,232 19 Cheque No. 3472 3/247 16,479 26 Deposit 31 EFT. collection on account from 31 EFT, collection on account from M. Boudreault 605 17,084 31 Bank service charges and credit card fees 89 16,995 Pharoah's cash receipts and payments for the month of March showed the following: Cash Receipts Cash Payments Date Amount Date Number Amount Mar 4 $ 1.952 Mar. 7 3471 $ 1.683 26 3.247 15 3472 1,383 31 3.979 29 3473 4.944 $9.178 $ 8.010 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 $ 1,136 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) * Your answer is incorrect. Calculate the cash balance per books at March 31, prior to reconciliation. Caash balance per books at March 31 5199