The following information relates to Pharoah Limited's Cash account. The reconciled cash balance from June's bank reconciliation is $21,370. During the month of July, Pharoah recorded cash receipts of $24,240 and cash payments of $27.280 in the general ledger Cash account. An examination of the company's July bank statement shows a balance of $21,430 on July 31: outstanding cheques $4,020; deposits in transit $1,640: EFT collections on account that were not yet recorded on the books $2,380; NSF cheque $1,500; NSF fee $56; and bank service charges $ 104. 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 Cash balance per bank to 21430 Add Deposits in transit V 1640 23070 Less Outstanding cheques V 4020 Reconciled cash balance per bank 19050 Cash balance per books 18330 Add V EFT collections on account V 2380 20710 Less NSF cheque and fee 1556 i Bank service charge 104 i 1660 Reconciled cash balance per books V 19050