Sky Company is unable to reconcile the bank balance at January 31. Sky's reconciliation is as follows. Cash balance per bank $5,300 1,570 Add: NSF check Less: Bank service charge 35 Adjusted balance per bank $6,835 $5,705 750 Cash balance per books Less: Deposits in transit Add: Outstanding checks Adjusted balance per books 1,950 $6,905 Prepare a correct bank reconciliation. (List items that increase cash balance first.)