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Sheffield Wyatt is unable to reconcile the bank balance at January 31. Sheffield's reconciliation is as follows. Cash balance per bank Add: NSF check

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Sheffield Wyatt is unable to reconcile the bank balance at January 31. Sheffield's reconciliation is as follows. Cash balance per bank Add: NSF check $4,340.20 300.00 31.00 Adjusted balance per bank $4,609.20 Less: Bank service charge Cash balance per books $4,655.20 Less: Deposits in transit Add: Outstanding checks 920.00 936.00 Adjusted balance per books $4,671.20

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