Rachel Sells is unable to reconcile the bank balance at January 31. Rachels reconciliation is shown here Cash balance per bank $4,637.20 Add: NSF check 495.00 Less: Bank service charge 40.50 $5,091.70 Adjusted balance per bank $4,935.20 Cash balance per books Less: Deposits in transit 577.50 815.00 Add: Outstanding checks $5,172.70 Adjusted balance per books (a) What is the proper adjusted cash balance per bank? (Round answers to 2 decimal places, e.g.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, e.g. 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, e.g. 52.75. Credit account titles are automatically indented when amount is entered. Do not indent manually.)