Mary Seils is unable to reconcile the bank balance at January 31. Mary's reconciliation is shown here. (a) What is the proper adjusted cash balance per bank? (Round answers to 2 decimal places, e.g. 52.75.) The proper adjusted cash balance per bank (c) Prepare the adjusting journal entries necessary to determine the adjusted cash balance per books. (Round answers to 2 decim places, e.g. 52.75. Credit account titles are automatically indented when amount is entered. Do not indent manually.)