Question 28 Sheffield Wyatt is unable to reconcile the bank balance at January 31, Sheffield's reconciliation is as follows. Cash balance per bank $4,340.20 Add: NSF check 300 Less: Bank service charge Adjusted balance per bank $4,609.20 31 Cash balance per books $4,655.20 Less: Deposits in transit 920 Add: Outstanding checks 936 Adjusted balance per books $4,671.20 (a) Your answer is partially correct. Prepare a correct bank reconciliation. (List items that increase cash balance first. Round answers to 2 decimal places, e.g. (b) Journalize the entries required by the reconciliation. (Credit account titles are automatically indented when amount is entered. De places, e.g. 52.75.) No. Account Titles and Explanation Debit Credit 1. (To record NSF check.) 2. (To record bank service charge.) CALCULATOR FULL Adjusted cash balance per bank 4340.20 Add Deposits in transit 920 5260.20 Less Outstanding checks 936 Adjusted cash balance per bank 4323.20 Cash balance per books 4655.20 $ Less NSF check 300 Bank service charge 31 331 4323.20 Adjusted cash balance per books