Don Wyatt is unable to reconcile the bank balance at January 31. Don's reconciliation is as follows. Don Company Bank Reconciliation January 31 Cash balance per bank $3,560.2 Add: NSF check 490 $4,050.2 Less: Bank service charge 25 Adjusted balance per bank $4,025.2 Cash balance per books $3,875.2 Less: Deposits in transit 530 $3,345.2 Add: Outstanding checks 730 Adjusted balance per books $4,075.2 Prepare a correct bank reconciliation. (List items that increase cash balance first. Round answers to 2 decimal places, e.g. 52.75.) Don Company Bank Reconciliation $ Journalize the entries required by the reconciliation. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 2 decimal places, e.g. 52.75) No. Account Titles and Explanation 1. 2. (To record NSF check.) (To record bank service charge.) Debit Credit