Rachel Sells is unable to reconcile the bank balance at January 31. Rachel's reconciliation is shown (a) What is the proper adjusted cash balance per bank? (Round answers to 2 decimal places, 52.75.) (b) What is the proper adjusted cash balance per books? (Round answers to 2 decimal places, 52.75.) (c) Prepare the adjusting journal entries necessary to determine the adjusted cash balance per boo (Round answers to 2 decimal places, e.g. 52.75. Credit account titles are automatically in when amount is entered. Do not indent manually.)