The following data were accumulated for use in reconciling the bank account of Mathers Co. for July:

Cash balance according to the company's records at July 31 $18,170.

Cash balance according to the bank statement at July 31, $19,230.

Checks outstanding, $3,690.

Deposit in transit, not recorded by bank, $2,960.

A check for $590 in payment of an account was erroneously recorded in the check register as $950.

Bank debit memo for service charges, $30.

a. Prepare a bank reconciliation, using the format shown in Exhibit 14.

Mathers Co.
Bank Reconciliation
July 31
Cash balance according to bank statement	$
Add deposit in transit, not recorded by bank
Deduct outstanding checks
Adjusted balance	$
Cash balance according to company's records	$
Adjusted balance	$

b. If the balance sheet is prepared for Mathers Co. on July 31, what amount should be reported for cash? $