Exercise 8-09 a-b (Part Level Submission) Sheffield Wyatt is unable to reconcile the bank balance at January 31. Sheffield's reconciliation is as follows. Cash balance per bank Add: NSF check Less: Bank service charge Adjusted balance per bank $3,860.20 540 33 $4,367.20 Cash balance per books Less: Deposits in transit Add: Outstanding checks Adjusted balance per books $4.175.20 680 938 $4.433.20 Prepare a correct bank reconciliation (List items that increase cash balance first. Round answers to 2 decimal places, e.g. 52. Sheffield Wyatt Bank Reconciliation