Crane Wyatt is unable to reconcile the bank balance at January 31. Cranes reconciliation is as follows.

Cash balance per bank		$3,090.09
Add: NSF cheque		590.19
Less: Bank service charge		23.03
Adjusted balance per bank		$3,657.25
Cash		$3,513.32
Less: Deposits in transit		600.10
Add: Outstanding cheques		790.09
Adjusted balance per books		$3,703.31

Prepare a correct bank reconciliation. (List items that increase balance as per bank & books first.) Bank Reconciliation January 31 $ > $