The following information relates to Cullumber Limited's Cash account. The reconciled cash balance from June's bank reconciliation is $17,440. During the month of July, Cullumber recorded cash receipts of $23,400 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 $19,480 on July 31; outstanding cheques $3,850; deposits in transit $1,670; EFT collections on account that were not yet recorded on the books $2,186; NSF cheque $1,254; NSF fee $66; and bank services charges $106. Determine the cash balance per Cullumber Limited's books. Cash balance $ Prepare the bank reconciliation at July 31. (List items that increase balance as per bank & books first.) Cullumber Limited Bank Reconciliation July 31 $ $ $ > $ $