Pina AG is unable to reconcile the bank balance at January 31. Pina's reconciliation is as follows. Cash balance per bank Add: NSF check Less: Bank service charge Adjusted balance per bank CHF4,106.20 367.00 35.00 CHF4,438.20 Cash balance per books Less: Deposits in transit Add: Outstanding checks Adjusted balance per books CHF4,271.20 703.00 940.00 CHF4,508.20 Prepare a correct bank reconciliation. (Reconcile the bank balance first and then the book balance. List items that increase balances first.) Pina AG Bank Reconciliation January 31