The following information relates to Ivanhoe Limited's Cash account. The reconciled cash balance from June's bank reconciliation

$$20,590.$ During the month of July, Ivanhoe recorded cash receipts of $$23,380$ and cash payments of $$26,300$ in the general ledge

Cash account. An examination of the company's July bank statement shows a balance of $$20,676$ on July $31$; outstanding cheques

$$3,880$; deposits in transit $$1,580$; EFT collections on account that were not yet recorded on the books $$2,300$; NSF cheque $$1,44$

NSF fee $$54$; and bank service charges $$100.$

Determine the cash balance per Ivanhoe Limited's books.

Cash balance

Prepare the bank reconciliation at July $31.($List items that increase balance as per bank & books first.$)$

IVANHOE LTMITED

Bank Reconciliation

July $31$