Exercise 190 a-b (Part Level Submission) 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 $5,300 1,490 25 $6,765 Adjusted balance per bank Cash balance per books Less: Deposits in transit $5,905 950 Add: Outstanding checks 1,860 Adjusted balance per books $6,815 (a) Prepare a correct bank reconciliation. (List Items that increase cash balance first.) BLUE COMPANY Bank Reconciliation January 31 > > Click if you would like to Show Work for this question: Open Show Work