Ruth Sells is unable to reconcile the bank balance at January 31. Ruth's reconciliation is shown here. Cash balance per bank $4,592.20 Add: NSF check 585.00 Less: Bank service charge 38.50 Adjusted balance per bank $5,138.70 Cash balance per books $4,890.20 Less: Deposits in transit 579.50 Add: Outstanding checks 905.00 Adjusted balance per books $5,215.70 (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.) Date Account Titles and Explanation Debit Credit Jan. 31 (To record NSF check) Jan. 31 (To record bank service charge)