Blue Spruce Sells is unable to reconcile the bank balance at January 31. Blue Spruce's reconciliation is shown here. Cash balance per bank $ 4,340.20 Add: NSF check 300.00 31.00 Less: Bank service charge $4.609.20 Adjusted balance per bank Cash balance per books $4,655.20 920.00 Less: Deposits in transit 936.00 Add: Outstanding checks $ 4,671.20 Adjusted balance per books Blue Spruce Bank Reconciliation January 31 $ $