Rachel Sells is unable to reconcile the bank balance at January 31. Rachel's reconciliation is shown as follows. $4,297.20 595.00 Cash balance per bank Add: NSF check Less: Bank service charge Adjusted balance per bank 51.50 $4,840.70 $4,595.20 566.50 Cash balance per books Less: Deposits in transit Add: Outstanding checks Adjusted balance per books 915.00 $4,943.70 (c) Prepare a tabular analysis for the adjustments required to reach the adjusted cash balance per books. Include margin explanations for the changes in revenues and expenses. (If a transaction results in a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced. Round answers to 2 decimal places, e.g. 52.75.) Assets Liabilities + Accts. Rec. Cash + + Rev. 595 505 (c) Prepare a tabular analysis for the adjustments required to reach the adjusted cash balance per books. Include margin explanations for the changes in revenues and expenses. (If a transaction results in a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced. Round answers to 2 decimal places, e.g. 52.75.) Liabilities + Stockholders' Equity + Rev. Exp. Miscellaneous expense Opening cash balance Cash over and short Sales revenue e Textbook and Media