B Oren Hatcher is unable to reconcile the bank balance at January 31. Orens reconciliation is shown here. Cash balance per bank $3,777.20 Add: NSF check 200.00 Less: Bank service charge 78.00 Adjusted balance per bank $3,899.20 Cash balance per books $3,975.20 Less: Deposits in transit 490.00 Add: Outstanding checks 570.00 Adjusted balance per books $4,055.20 Instructions (a) What is the proper adjusted cash balance per bank? (b) What is the proper adjusted cash balance per books? (c) Prepare the