Mary Sells is unable to reconcile the bank balance at January 31. Mary's reconciliation is shown here. Cash balance per bank $3,687.20 Add: NSF check 460.00 Less: Bank service charge 33.00 Adjusted balance per bank $4,114.20 Cash balance per books $3.985.20 Less: Deposits in transit Add: Outstanding checks 585.00 780.00 Adjusted balance per books $4.180.20 (c) Prepare the adjusting journal entries necessary to determine the adjusted cash balance per books. (Round answers to 2 dec places, e.g. 52.75. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Jan. 31 Jan. 31 (To record NSF check) (To record bank service charge) Debit Credit