Sharon Sells is unable to reconcile the bank balance at January 31. Sharon's reconciliation is shown here. Cash balance per bank $4,622.20 Add: NSF check 475.00 Less: Bank service charge 44.50 Adjusted balance per bank $5,052.70 Cash balance per books $4,920.20 Less: Deposits in transit 573.50 Add: Outstanding checks 795.00 Adjusted balance per books $5,141.70 (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 decimalp Date Account Titles and Explanation Debit Credit Jan. 31 (To record NSF check) Jan. 31 (To record bank service charge)