Don Wyatt is unable to reconcile the bank balance at January 31. Don's reconciliation is as follows. Cash balance per bank Add: NSF check Less: Bank service charge Adjusted balance per bank $4,254.20 343.00 30.00 $4,567.20 Cash balance per books Less: Deposits in transit Add: Outstanding checks Adjusted balance per books $4,569.20 877.00 935.00 $4,627.20 (a) Prepare a correct bank reconciliation. (List items that increase cash balance first.) Don Wyatt Bank Reconciliation January 31