Rachel Sells is unable to reconcile the bank balance at January 31. Rachel's reconciliation is shown here. Cash balance per bank $4,297.20 Add: NSF check 595.00 Less: Bank service charge 51.50 Adjusted balance per bank $4,840.70 Cash balance per books $4,595.20 Less: Deposits transit 566.50 Add: Outstanding checks 915.00 Adjusted balance per books $4,943.70 (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 (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 $4 (c) Prepare the adjusting journal entries necessary to determine the adjusted cash balance per books. (Round answers to 2 decimal places, e.g. 52.75. Credit account titles are automatically indented when amount is entered. Do not indent manually.)