Current Attempt in Progress Lisa Sells is unable to reconcile the bank balance at January 31 Lisa's reconciliation is shown here. Cash balance per bank Add: NSF check Less: Bank service charge Adjusted balance per bank $4,637.20 495.00 40.50 $5.091.70 Cash balance per books Less: Deposits in transit Add: Outstanding checks Adjusted balance per books $4.935.20 577.50 815.00 $5,17270 (a) What is the proper adjusted cash balance per bank? (Round answers to 2 decimal places, eg, 52.75.) The proper adjusted cash balance per bank $ (b) What is the proper adjusted cash balance per books? (Round answers to 2 decimal places, es. 52.75.) $ The proper adjusted cash balance per books (c) Prepare the adjusting journal entries necessary to determine the adjusted cash balance per books. (Round answers to 2 decimal places, s. 52.75. Credit dccount titles are outomatically Indented when amount is entered. Do not indent manually) Date Account Titles and Explanation Debit Credit Jan 31 (To record NSF check) Jan 31 (To record bank service charge)