ally Rice is unable to reconcile the bank balance at January 31. Sally's reconciliation is shown here.

Cash balance per bank$3,770.20Add: NSF check618.00Less: Bank service charge52.48

Adjusted balance per bank$4,335.72

Cash balance per books$4,068.20Less: Deposits in transit565.52Add: Outstanding checks938.00

Adjusted balance per books$4,440.68

(a) What is the proper adjusted cash balance per bank?

The proper adjusted cash balance per bank$

(b) What is the proper adjusted cash balance per books?

The proper adjusted cash balance per books$

(c) Prepare the adjusting journal entries necessary to determine the adjusted cash balance per books.(Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date

Account Titles and Explanation

Debit

Credit

Jan. 31

(To record NSF check)Jan. 31

(To record bank service charge)