Exercise 7-9 Wildhorse is unable to reconcile the bank balance at January 31. Wildhorse's reconciliation is as follows. Cash balance per bank $3,860.20 Add: NSF check 540.00 Less: Bank service charge 31.00 Adjusted balance per bank $4,369.20 Cash balance per books $4,175.20 Less: Deposits in transit 680.00 Add: Outstanding checks 936.00 Adjusted balance per books $4,431.20 Prepare a correct bank reconciliation. (List items that increase cash balance first. Reconcile cash balance per bank first. Round answers to 2 decimal places, e.g. 52.75.) Wildhorse Bank Reconciliation Wildhorse Bank Reconciliation A