Exercise 7-9 Don Wyatt is unable to reconcile the bank balance at January 31. Don's reconciliation is as follows. Cash balance per bank Add: NSF check Less: Bank service charge Adjusted balance per bank $3,820.20 560.00 31.00 $4,349.20 Cash balance per books$4,135.20 Less: Deposits in transit Add: Outstanding checks Adjusted balance per books $4,411.20 660.00 936.00