Oriole Wyatt is unable to reconcile the bank balance at January 31. Oriole's reconciliation is as follows. What is the proper adjusted cash balance per bank? (Round answer to 2 decimal places, e.g. 52.75.) Adjusted cash balance per bank $ What is the proper adjusted cash balance per books? (Round answer to 2 decimal places, e.g. 52.75.) Adjusted cash balance per books $ Prepare the adjusting journal entries necessary to determine the adjusted cash balance per books. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 2 decimal places, e.g. 52.75.)