CES Swifty is unable to reconcile the bank balance at January 31. Swifty's reconciliation is as follows. Cash balance per bank Add: NSF check Less: Bank service charge Adjusted balance per bank $3,820.20 560.00 31.00 $4,349.20 54,15 Cash balance per books Less: Deposits in transit Add: Outstanding checks Adjusted balance per books $4,135.20 660.00 936.00 $4,411.20 udy. Prepare a correct bank reconciliation. (List items that increase cash balance first. Reconcile cash balance per bank first. Round answers to 2 decimal places, e.g. 52.75.) Swifty Bank Reconciliation Journalize the entries required by the reconciliation. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 2 decimal places, e.g. 52.75.) No. Account Titles and Explanation Debit Credit (To record NSF check.) (To record bank service charge.)