The reconciled cash balance per bank agreed with the reconciled cash balance per books after the bank reconciliation at February 28. The March bank statement showed the following CRANE LTD. Bank Statement March 31 Amounts Deducted from Account Amounts Added to Account Date Description (Debits) (Credits) Balance Feb. 28 Opening balance 18.096 Mar. 1 Cheque, No. 3451 1,957 16,139 1 Deposit 3,110 19,249 2 Cheque, No. 3470 2,144 17,105 4 Deposit 1,974 19.079 9 Cheque, No. 3471 1,679 17,400 10 Returned cheque-NSF, J. Mustafa 878 16,522 10 NSF fee 35 16,487 15 EFT, loan payment 1,203 15,284 19 Cheque, No. 3472 1,843 13,441 26 Deposit 3,239 16,680 31 EFT from M. Boudreault 606 17,286 31 Bank service charges and debit and credit card processing fees 89 17.197 Crane's cash receipts and payments for the month of March showed the following: Cash Receipts Cash Payments Date Amount Date Number Amount Mar. 4 $1,974 Mar. 7 3471 $1,679 26 3,239 15 3472 1,483 31 4,045 29 3473 4,915 $9,258 $8,077 Additional information: 1. The EFT loan payment should have been recorded by the company on March 15, but this entry was missed. The payment included $83 of interest and a $1,120 payment on the loan principal. 2. The bank made an error processing cheque #3472. 3. The March 31 EFT collection on account from M. Boudreault was not previously recorded. 4. Bank service charges and debit and credit card processing fees totalling $89 were not previously recorded. (a) Calculate the cash balance per books at March 31, prior to reconciliation. Cash balance per books at March 31 $