Exercise 8-9 Don Wyatt is unable to reconcile the bank balance at January 31. Don's reconciliation is as follows $3,800.20 Cash balance per bank 570.00 Add: NSF check 35.00 Less: Bank service charge Adjusted balance per bank $4,335.20 $4,115.20 Cash balance per books Less: Deposits in transit 650.000 940.00 Add: Outstanding checks Adjusted balance per books $4,405.20