Crane Wyatt is unable to reconcile the bank balance at January 31. Crane's reconciliation is as follows. Cash balance per bank $3,760.76 Add: NSF cheque 540.14 Less: Bank service charge 21.01 Adjusted balance per bank $4,279.89 Cash $4,061.85 Less: Deposits in transit 530.03 Add: Outstanding cheques 790.09 Adjusted balance per books $4,321.91 Prepare a correct bank reconciliation. (List items that increase balance as per bank & books first.)