11. Ms. AP is unable to reconcile the bank balance at January 31. AP's reconciliation is as follows. Cash balance per bank Add: NSF check Less: Bank service charge Adjusted balance per bank Cash balance per books Less: Deposits in transit Add: Outstanding checks 1,860.00 Adjusted balance per books Instructions (a) Prepare a correct bank reconciliation. (b) Journalize the entries required by the reconciliation. $7,120.40 1,380.00 50.00 $8,450.40 $7,750.40 1,060.00 $8,550.40