The following information relates to Sandhill Limited's Cash account. The reconciled cash balance from June's bank reconciliation is $17,800. During the month of July, Sandhill recorded cash receipts of $23,000 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 $19,440 on July 31; outstanding cheques $3,810; deposits in transit $1,630; EFT collections on account that were not yet recorded on the books $2,196; NSF cheque $1,244; NSF fee $76; and bank service charges $116. Determine the cash balance per Sandhill Limited's books. Cash balance $ Prepare the bank reconciliation at July 31. (List items that increase balance as per bank & books first.) Sandhill Limited Bank Reconciliation July 31 LA $ EFT collections on account Cash balance per bank Outstanding cheques Deposits in transit NSF cheque and fee Bank service charge Reconciled cash balance per bank : V: