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 $4,300.20 Add: NSF check 320.00 Less: Bank service charge 34.00 Adjusted balance per bank $4,586.20 Cash balance per books Less: Deposits in transit Add: Outstanding cheteks Adjusted balance per books $4,615.20 900.00 939.00 $4,654.20 Prepare a correct bank reconciliation. (List Items that increase cash balance First Reconcile cash balance per bank first Round answers to 2 decimal places, .g. 52.75.) Don Wyatt Bank Reconciliation January 31 Journalize the entries required by the reconciliation. (Credit account ttles are automatically indented when amount is entered. Do not Indent manually. Round answers to 2 decimal places, .g. 52.75.) lo. Account Titles and Explanation Credit (To record NSF check.) (To record bank service charge.)