Blue Company is unable to reconcile the bank balance at January 31. Blues reconciliation is as follows.

Exercise 190 a-b Blue Company is unable to reconcile the bank balance at January 31. Blue's reconciliation is as follows. Cash balance per bank Add: NSF check Less: Bank service charge Adjusted balance per bank $5,300 1,490 25 $6,765 Cash balance per books Less: Deposits in transit Add: Outstanding checks Adjusted balance per books $5,905 950 1,860 $6,815 Prepare a correct bank reconciliation. (List items that increase cash balance first.)