The following information relates to Pharoah Limiteds Cash account. The reconciled cash balance from Junes bank reconciliation is $19,360. During the month of July, Pharoah recorded cash receipts of $21,500 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 $19,500 on July 31; outstanding cheques $3,870; deposits in transit $1,690; EFT collections on account that were not yet recorded on the books $2,191; NSF cheque $1,249; NSF fee $71; and bank services charges $111. Determine the cash balance per Pharoah Limiteds books.

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

Pharoah Limited Bank Reconciliation July 31 $ ta $