Exercise 190 a-b Blue Company is unable to reconcile the bank balance at January 31. Blue's reconciliation is as follows. Cash balance per bank Add: NSF check Less: Bank service charge Adjusted balance per bank $5,300 1,490 25 $6,765 Cash balance per books Less: Deposits in transit Add: Outstanding checks Adjusted balance per books $5,905 950 1,860 $6,815 Prepare a correct bank reconciliation. (List items that increase cash balance first.) BLUE COMPANY Bank Reconciliation January 31 $ $ SHOW LIST OF ACCOUNTS Journalize the entries required by the reconciliation. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit 1. (To record NSF check.) 2. (To record bank service charge.) Click if you would like to Show Work for this question: Open Show Work