Mary Sells is unable to reconcile the bank balance at January 31. Mary's reconciliation is shown here. Cash balance per bank Add: NSF check $3,687.20 460.00 Less: Bank service charge 33.00 Adjusted balance per bank $4,114.20 Cash balance per books $3,985.20 Less: Deposits in transit 585.00 Add: Outstanding checks 780.00 Adjusted balance per books $4,180.20 (a) What is the proper adjusted cash balance per bank? (Round answers to 2 decimal places, eg. 52.75) The proper adjusted cash balance per bank $ (b) What is the proper adjusted cash balance per books? (Round answers to 2 decimal places, eg. 52.75.) The proper adjusted cash balance per books $ (c) Prepare the adjusting journal entries necessary to determine the adjusted cash balance per books. (Round answers to 2 decimal places, eg. 52.75. Credit account titles are automatically indented when amount is entered. Do not indent manually)