Concord Company is unable to reconcile the bank balance at January 31. Concord's reconciliation is as follows. 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) Prepare a correct bank reconciliation. (List items that increase cash balance first.) CONCORD COMPANY Bank Reconciliation January 31 $ $ $ $ $ Save for Later Attempts: 0 of 1 used Submit