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 service 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