E4-23A. Janie Johnson is having trouble was the bank reconciliation at January 31. Her reconciliation is as follows: Cash balance per books $4,015 Less deposits in transit 590 Add outstanding checks 230 Adjusted balance per books $4.155 Cash balance per bank $3,700 Add NSF check 430 Less bank service charge Adjusted balance per bank 25 $4,105 1. Identify the errors Janie made in the preparation of the bank reconciliation. 2. What is the correct cash balance? 3. Enter adjustments into the accounting equation needed to update the company's cash balance.