The following information relates to Sandhill Limited's Cash account. The reconciled cash balance from June's bank reconciliation is $21,230. During the month of July, Sandhill recorded cash receipts of $23,850 and cash payments of $15,400 in the general ledger Cash account. At July 31, Sandhill Limited had an reconciled cash balance of $29,680. An examination of the company's July bank statement shows a balance of $19,566 on July 31; outstanding cheques $3,936; deposits in transit $1,756; EFT collections on account that were not yet recorded on the books $2,189; NSF cheque $1,251; NSF fee $69; and bank service charges $109. Prepare the necessary journal entries required on July 31 for Sandhill. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation July 31 (To record EFT collections on account) (To record bank service charges) (To record NSF cheque and fee) Debit Credit Current Attempt in Progress Ouellette Lte reports the following items: cash in bank $17,500; payroll bank account $6,000; cash register floats $500; and trading investments consisting of term deposits with maturity dates of less than 90 days $5,000. Determine which items described above would be considered cash, cash equivalents, or other items to be reported on the statement of financial position. Cash in bank Payroll bank account Cash register floats Trading investments Cash Cash equivalents Other items Blossom Inc. owns these assets at the statement of financial position date: Cash in bank (savings account) Cash on hand $27,280 2,020 Prepaid insurance 2,480 Cash in bank (chequing account) 17,360 Postdated cheques received from customers 1,240 (a) What amount should be reported as cash and cash equivalents in the statement of financial position? Cash $