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Question - The following information relates to Oriole Limited's Cash account. The reconciled cash balance from June's bank reconciliation is $18,340. During the month of July, Oriole recorded cash receipts of $22,500 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 $19,480 on July 31; outstanding cheques $3,850; deposits in transit $1,670; EFT collections on account that were not yet recorded on the books $2,181; NSF cheque $1,259; NSF fee $61; and bank services charges $101.
Required -
1. Determine the cash balance per Oriole Limited's books.
2. Prepare the bank reconciliation at July 31.
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