The following Information relates to Sheridan Limited's Cash account. The reconciled cash balance from June's bank reconcililation is $19,350. During the month of July, Sheridan recorded cash receipts of $21,600 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 $19,590 on July 31; outstanding cheques $3,960, deposits in transit $1,780; EFT collections on account that were not yet recorded on the books $2,182, NSF cheque $1,258: NSF fee $62; and bank services charges $102. Determine the cash balance per Sheridan Limited's books Cash balance$ Prepare the bank reconciliation at July 31. (List items that increase balance as per bank & books first.) Sheridan Limited Bank Reconciliation July 31