Exercise 7-09 -b (Part Level Submission) Shemeld is unable to reconcile the bank balance at January 31, Shemald's reconciliation is as follows Cash balance per bank $1,060.20 Add: NSF check 440.00 Less: Bank service charge 34.00 Adjusted balance per bank $4,166.20 Cash balance per books Less: Deposits in transit Add: Outstanding checks Adjusted balance per books $4,375.20 780.00 939.00 $4,534.20 (a) Prepare a correct bank reconciliation. (List Items that increase cash balance first. Reconcile cash balance per bank first. Round answer Sheffield Bank Reconciliation Sherried Bank Reconciliation