Eurrent Attempt in Progress Blue Company's bank statement for the monthended January 31 showed a balance per bark of \$34,728. The company's Cash balance at January 31 was $16,398. Other information is as follows: 1. Cash recelpts for January were $87,679, of which $5,279 was outstanding at January 31 . 2. The bank statement shows a debit memorandurn for $155 for cheque printing charges. 3. Cheque no. 119 payable to Blossom Company was recorded in the general journal and cleared the bank for $363. A review of the Accounts Payable subsidiary ledger shows a $151 credit batance in the account of Blossom Company and that the payment to it should have been for $514. 4. The total amouat of cheques written during January was $75.166, of which $Njb19 was outstanding at January 31. 5. Cheque No. 127 was correctly written and pald by the bank for $549. The general journal reflects an entry for cheque no. 127 as a debit to Accounts Payable and a credit to Cash for $594 6. The bank returned an NSF cheque from a customer for $790. 7. The bank included a credit memorandum for $18.490. which represents an EF collection of a customer's account. (a) Prepare a bank reconoliation for Blue Cornpany at Janvary 31. Wht hems that incrnose belance os per bonk \& boois first) Prepare a bank recanciliation for Plie Company at January 31 . a hat itena that increase baldance as per hank if books first