Betty Sells is unable to reconcile the bank balance at January 31. Bettys reconciliation is shown here.

Cash balance per bank		$4,632.20
Add: NSF check		495.00
Less: Bank service charge		51.00
Adjusted balance per bank		$5,076.20
Cash balance per books		$4,930.20
Less: Deposits in transit		567.00
Add: Outstanding checks		815.00
Adjusted balance per books		$5,178.20

(a) What is the proper adjusted cash balance per bank (round to 2 decimal places)

(b) What is the proper adjusted cash balance per books? (round to 2 decimal places)

(c) Prepare the adjusting journal entries necessary to determine the adjusted cash balance per books. (round to 2 decimal places)

Date	Account Titles and Explanation	Debit	Credit
Jan. 31	Enter an account title to record NSF check on January 31	Enter a debit amount	Enter a credit amount
	Enter an account title to record NSF check on January 31	Enter a debit amount	Enter a credit amount
	(To record NSF check)
Jan. 31	Enter an account title to record bank service charge on January 31	Enter a debit amount	Enter a credit amount
	Enter an account title to record bank service charge on January 31	Enter a debit amount	Enter a credit amount
	(To record bank service charge)