The following information relates to Sheridan Limited's Cash account. The reconciled cash balance from June's bank reconciliation 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 service 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)