Rachel Sells is unable to reconcile the bank balance at January 31. Rachel's reconciliation is shown here. Cash balance per bank Add: NSF check Less: Bank service charge Adjusted balance per bank $3,712.20 610.00 44.50 $4,277.70 Cash balance per books Less: Deposits in transit Add: Outstanding checks Adjusted balance per books $4,010.20 573,50 930 bo $4,366.70 (a) What is the proper adjusted cash balance per bank? (Round answers to 2 decimal places, e.g. 52.7 The proper adjusted cash balance per bank (b) What is the proper adjusted cash balance per books? (Round answers to 2 decimal places, e.g. 52.7 The proper adjusted cash balance per books (c) Prepare the adjusting journal entries necessary to determine the adjusted cash balance per b when amount is entered. Do not indent manually.). Date Account Titles and Explanation Debit Credit Jan. 31 (To record NSF check) Jan. 31 (To record bank service charge)