Blue Spruce Sells is unable to reconcile the bank balance at January 31. Blue Spruce's reconciliation is shown here. $ 4,340.20 Cash balance per bank 300.00 Add: NSF check 31.00 Less: Bank service charge $4,609.20 Adjusted balance per bank $ 4,655.20 Cash balance per books 920.00 Less: Deposits in transit 936.00 Add: Outstanding checks $ 4.671.20 A Adjusted balance per books are automatically indented when amount is enter Debit Credit No. Account Tities and Explanation 1. (To record NSF check.) 2. (To record bank service charge.)