Concord Wyatt is unable to reconcile the bank balance at January 31. Concord's reconciliation is as follows. $4,440 20 250 33 $4,65720 Cash balance per bank Add: NSF check Less: Bank service charge Adjusted balance per bank Cash balance per books Less: Deposits in transit Add: Outstanding checks Adjusted balance per books $4.755.20 970 938 $4,723.20 (a) Prepare a correct bank reconciliation. (List items that increase cash balance first. Round answers to 2 decimal places, c-. 52.75.)