Your answer is partially correct. Try again. Barbara Sells is unable to reconcile the bank balance at January 31. Barbara's recondiliation is shown here. Cash balance per bank Add: NSF check Less: Bank service charge Adjusted balance per bank $4,337.20 620.00 52.50 $4,904.70 V Cash balance per books Less: Deposits in transit Add: Outstanding checks Adjusted balance per books $4,635.20 565.50 940.00 $5,009,70 (a) What is the proper adjusted cash balance per bank? (Round answers to 2 decimal places, e.g. 52.75.) The proper adjusted cash balance per bank 3962.70 (b) What is the proper adjusted cash balance per books? (Round answers to 2 decimal places, e.g. 52.75.) The proper adjusted cash balance per books 3962.70 The proper adjusted cash balance per books 3962.70 (c) Prepare the adjusting journal entries necessary to determine the adjusted cash balance per books. (Round answers to 2 decimal places, e.. are automatically indented when amount is entered. Do not Indent manually.) Date Account Titles and Explanation Debit Credit Jan. 31 Taccounts Payable 620 Cash 620 (To record NSF check) Jan. 31 Cash $2.50 Accounts Payable 52.50 (To record bank service charge)