Jimmy Smith is unable to reconcile the bank balance at January 31. Jimmy's reconciliation is as follows. Cash balance per bank Add: NSF cheque $3,000.00 400.00 Less: Bank service charge 20.00 Adjusted balance per bank $3,380.00 Cash $3,220.00 Less: Deposits in transit 500.00 Add: Outstanding cheques 700.00 Adjusted balance per books $3,420.00 Prepare a correct bank reconciliation. (List items that increase balance as per bank & books first.) Jimmy Smith Bank Reconciliation $ $ Journalize the entries required by the reconciliation. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.) Date Account Titles Debit Credit Jan. 31