The following information relates to Pharoah Limited's Cash account. The reconciled cash balance from June's bank reconciliation is $18,480. During the month of July, Pharoah recorded cash receipts of $22,600 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 $19,720 on July 31; outstanding cheques $4,090; deposits in transit $1,910; EFT collections on account that were not yet recorded on the books $2,191; NSF cheque $1,249; NSF fee $71; and bank service charges $111. Determine the cash balance per Pharoah Limited's books. Cash balance $ Prepare the bank reconciliation at July 31. (List items that increase balance as per bank & books first.) Pharoah Limited Bank Reconciliation July 31 V $ $ $ $ $