The following information relates to Crane Limited's Cash account. The reconciled cash balance from June's bank reconciliation is $17.470. During the month of July, Crane recorded cash receipts of $23,300 and cash payments of $24,300 in the general ledger Cash account. An examination of the company's July bank statement shows a balance of $19,410 on July 31: outstanding cheques $3,780; deposits in transit $1,600, EFT collections on account that were not yet recorded on the books $2.198; NSF cheque $1.242; NSFfee $78; and bank service charges $118. Determine the cash balance per Crane Limited's books. Cash balance $ Prepare the bank reconciliation at July 31. (List items that increase balance as per bank & books first.) Crane Limited Bank Reconciliation July 31 Cash balance per bank Add Deposits in transit Less Outstanding cheques Reconciled cash balance per bank Cash balance per books Add EFT collections on account Crane Limited Bank Reconciliation July 31 Cash balance per bank Add Deposits in transit Less Outstanding cheques Reconciled cash balance per bank Cash balance per books Add V EFT collections on account Less NSF cheque and fee Bank service charge Reconciled cash balance per books $