Cash balance per bank $5,480 Add: NSF check 1,670 Less: Bank service charge 115 Adjusted balance per bank $7,035 Cash balance per books $6,355 Less: Deposits in transit 1,130 Add: Outstanding checks 2,040 Adjusted balance per books $7,265 (a) Your answer is correct. Prepare a correct bank reconciliation. (List items that increase cash balance first.) CONCORD COMPANY Bank Reconciliation January 31 Cash balance per bank statement Add Deposits in transit Less Outstandine checks [Enh Adjusted cash balance per bank Cash balance per books Less NSF check 1,670 Bank service charge 115 Adjusted cash balance per books Attempts: 1 of 1 used (b) Journalize the entries required by the reconciliation. (Credit account titles are automatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries.) No. Account Titles and Explanation Debit Credit 1. (To record NSF check.) 2